Policy
The Federal Government of Nigeria in its determined efforts to develop and promote tourism into an economically viable industry had in 1991 evolved a tourism policy. The main thrust of the policy is to make Nigeria a prominent tourism destination in Africa, generate foreign exchange, encourage even development, promote tourism-based rural enterprises, generate employment, accelerate rural-urban integration and foster socio-cultural unity among the various regions of the country through the promotion of domestic and international tourism. It also aims at encouraging active private sector participation in tourism development.

Institutions
The following Institutional framework has been put in place to enhance effective execution of the tourism policy :

• The Federal Ministry of Commerce and Tourism assumes full responsibility for policy initiation and monitoring; maintaining links with state governments on funding and monitoring of nation-wide tourism infrastructure; and relating with international tourism agencies.
• State ministries of Commerce and Tourism implement policies and directives from the Federal Ministry of Commerce and Tourism and initiate projects for tourism development in the states.
• National Council on Commerce and Tourism, chaired by the Federal Minister of Commerce and Tourism, ensures the co-ordination of national planning and development of tourism in the federation. It is an annual forum for discussing and perfecting modalities for tourism management.
• The Nigerian Tourism Development Corporation (NTDC) is the apex tourism body responsible for promoting, marketing and disseminating information on the industry locally and internationally, through publication of hand books, brochures and general guidelines for the operation of the industry. It collaborates with the private sector as well as other tiers of government in implementing policy directives and executing tourism projects. It co-ordinates the activities of organised private sector tourism associations and practitioners.
• State tourism boards are to identify, preserve, protect and develop tourism assets and resources within their states.
• Local government tourism commitees locate and identify potential tourist attractions in their areas, serve as information centres and provide tour guides, preserve and maintain monuments and museums in their areas of jurisdiction.

Incentives for Investors
The following incentives have been put in place to encourage domestic and foreign investors' participation in the tourism industry in Nigeria.

• The tourism sector was accorded preferred sector status in 1991. This makes the sector qualify for incentives (available to similiar sectors of the economy) such as tax holidays, longer years of moratorium and import duty exemption on tourism-related equipment.
• Establishment of a specialised training institute, National Institute for Hotels and Tourism Studies, Bagauda, Kano, where middle level manpower training is provided.
• State governments are willing and prepared to fascilitate aquisition of land through issuance of certificate of occupancy for tourism development purpose.
• Some states have specific areas as tourism development zones, thereby making acquisition of land easier.

Infrastructure
The combination of factors, both geographical and socio-cultural makes Nigeria a good tourist destination in the continent of Africa. Nigeria, because of its size and physical location, spans several vegetational belts. The equitorial climate provides radiant sunshine most of the year.

Airports and Airlines
There are airports in the major cities of Nigeria. Nigeria Airways, several domestic airlines and major European and African airlines combine to link Nigeria with the rest of the world through the international airports in Lagos, Kano, Port Harcourt, Calabar, Abuja and Maidugiri.

Hotels and Restaurants
There are several good hotels in Nigeria, including international franchise chain hotels such as Sheraton, Hilton and Meridien. Excellent restaurants offering a wide range of choice in meals, drinks and entertainment are also in abundance in the major cities. The various hot dishes of ethnic cuisines are well patronised.

Beaches
Nigeria is bounded in the South by the Atlantic Ocean, which for about 800km washes the nation's sandy, coastline. The various beaches are unique tourist sites lined with coconut and palm groves.

Culture and Arts
As a nation of diverse people and culture, the various ethnic characteristics provide opportunity for cultural tourism of compelling attractions. Throughout Nigeria, there are cultural and historical sites that have been preserved. In many communities annual traditional festivals are held. There are famous reggatas and fishing festivals. Many areas of the country are good in crafts, carvings and sculpture. Many museums exhibit the famous Benin and Ife bronzes and terra cota, traditional art, craft, music, dance and drama.

Investment Opportunities
The following special investment potentials exist within the country;

• Overland Safaris;
• National parks;
• Game and gorilla viewing;
• Deep sea recreational fishing;
• Lake and river fishing;
• Archeological tours;
• Beach resorts and hotels;
• Transportation - water, land and air;
• Surfing and snorkelling;
• Theme parks and exposition centres.