This final paper discusses cultural resources as the attraction bases of a destination. The first part defines the general concepts of tourism and tourism resources. It is about tourism such as to promote the growth and development of some countries, in your system important offers have a tourist offer and look for, and motives, irons and needs to look for. Such a tourist country shows the name of a destination that may have different characteristics and characteristics, given the wide range of natural and cultural resources available. In the central part, that is, the main part in describing these topics, the importance is to create cultural resource resources. It is defined as a culture and cultural heritage, and is thus marketed as a major promoter of everything it offers and sells in the market, including cultural resources. The last part of the paper deals with tourism and cultural sites of Jezera on the island of Murter. It provides general 2 information about the place, stories about the history and ancient legends of the place, about the development of tourism in the place and tourist statistics of arrivals and overnight stays, as well as about the wide range of material and tangible cultural heritage. In the end he made a conclusion about the future development of the place and the development of the destination in general, especially those with an abundance of cultural sites and customs, and each country and place has its own cultural story.