As mentioned, the Thai economy depends heavily on the performance of its tourism industries. Specifically, the millions of jobs and a substantial fraction of export earnings and a wide range of other industries are directly or indirectly interdependent with tourism management. Therefore, this paper focuses on reviewing the potential relationship between Thai tourism development and economic growth. There have been a number of empirical studies that have focused on investigating the relationship between tourism development and economic growth both in one country and in a cross- sectional context.