Recently, the dental tourism offer in tourism has become primary factor for coming in to a destination. The relationship between prices and quality of dental services in Istria County has attracted more and more users from abroad countries like Italy, Slovenia and Germany in the past ten years. Savings for customers are more than satisfactory, as for certain dental services savings are up to 75%. Investing in the development of dental tourism is becoming more and more profitable and many polyclinics and clinics are turning to such a way of selling their services. Health is becoming an important factor in the development of modern tourism but also the generator of economic values in tourism. Combination of various factors - high cost of health care outside the public health system in developed countries, lack of access to certain medical services beyond the public health system and/or obligatory/commercial insurance systems, lower prices for international travel, faster development of medical technology and standards care in some countries have led to an increase in the popularity of these travels. Dental tourism first began to develop through health tourism, and it had reached to the concept of the most developed form of tourism. Demand for dental tourism in the Istrian County grows year after year. It is considered that the dental - tourism product and service will in a short time become the main reason for choosing and coming to the destination. For dental tourism it is easy to say that it is the future of health tourism in Croatia, becouse it is the most wanted service in health tourism. Dental tourism should therefore be treated as the priority of development in the tourism sector. The offer should be directed towards future tourism development plans, with the focus on the development of all - year high quality dental tourism.