The development of tourism has influenced the creation of selective forms of tourism and a diverse tourist offer, which is becoming a key factor in tourist trends. One of the selective forms of tourism is cultural tourism, which, due to its specificity, enables the systematized tourism development of a particular destination. Due to its characteristics and wide range of products has a great influence on the motives of tourist arrivals andmalso on tourist movements and arrivals of tourists in the destination itself. It is precisely for this reason that cultural tourism needs to be continuously developed, and the key is the preservation of cultural resources, which are more and more valorized and used for tourist purposes. The cultural resources are the ones that represent the basis for the development of cultural tourism, and they are divided into material and immaterial resources, i.e. heritage. Heritage is a key element in the development and preservation of a particular destination, so it must be managed in a quality and sustainable manner. It is crucial to present culture as a tresure that is passed down from generation to generation and that way the traditional elements, values and customs can be protected from being forgotten. Added to this is the fact that large cities like Osijek should and must constantly work on placing cultural heritage and other cultural products in the tourism system. What is at the same time the theme of the work, while the aim of the work is to determine the importance of cultural heritage on the further development of tourism in the destination, i.e. the need for its valorization and sustainable management as well as the need for strategy development. The mentioned parameters are investigated through the research itself, i.e. conducted interviews in which the importance of quality management of cultural resources and their application in the tourism system is emphasized with the aim of creating as many factors as possible for turist arrival.