The thesis titled "The Role of Vacation Homes in the Development of Tourism Offer in Imotska Krajina" presents a portrayal of a recent yet long-established form of tourism - vacation homes. This paper primarily focuses on the development and significance of vacation homes in the Imotska Krajina region. The general data and research results presented in the paper, it confirms the positive contribution of vacation homes to the development of both coastal and rural (continental) tourism in the Republic of Croatia. The construction of vacation homes increases the area of tourist destinations, shifting it form the coast towards the interior, thereby enhancing the overall tourism offering. The trend of increasing the number of vacation homes in Imotska Krajina, as well as in property in general over the past decade is evident, with approximately 400 such properties in the Imotska Krajina region today (villas, houses with apartments, etc.). The natural/geographical location and traffic connections of the city of Imotski and Imotska Krajina significantly contribute to the desirability of this destination and this form of tourism. The advantages of vacation homes over, for example, hotels, stem from the additional facilities available in one's "own backyard" on the one hand, and partial isolation on the other, providing a dimension of a freer, more relaxed, and peaceful vacation. When examining the aspect of ownership and the construction of vacation homes, an interesting trend emerges where owners are predominantly local residents or descendants of the area's inhabitants. These homes are typically built on land they already own, often involving the renovation of old and abandoned houses (which does not require an overly substantial financial investments but brings sufficient financial gains to make it profitable).