This paper presents and analyzes the Vukovar Water Tower as part of a difficult heritage. Today, the water tower is considered a protected cultural asset of the Republic of Croatia and a memorial monument. To begin with, the theory of heritage itself, its meaning and what it encompasses are defined. Although the term heritage is well known and understood, there is often a problem of defining it given its wide range of meanings and definitions. In this case, the paper deals with one specific type of heritage, the so-called difficult heritage in which the Vukovar water tower can be included. Therefore, the paper will primarily describe the difficult heritage itself, what its characteristics are and why it is considered a sensitive area of heritage. Furthermore, the paper presents the history of the water tower, the time and circumstances in which it was built and a comparison of its role then and today. The idea of the paper is to analyze the project "Vukovar Water Tower - symbol of Croatian unity" with the already existing knowledge about difficult heritage. In addition to the well-known characteristics of the difficult heritage and the structure and content that the restored water tower offers, this analysis will follow the key concepts of the difficult exhibition set by J. Bonnell and Simon I. Roger in their work “’Difficult’ exhibitions and intimate encounters”. In conclusion, the aim of this paper is to point out the complexity and sensitivity of difficult heritage, but also the importance of accepting its existence in any form through its most significant example in Croatia.