The aim of this paper is to focus on the parallel development of tourism in Croatia and Italy based on cultural districts. Culture, cultural treasures and sights are of great importance for tradition that, through time, influences the development of cultural tourism in a particular tourist destination and/or locality. The Republic of Croatia and Italy are Mediterranean countries that, apart from the classic forms of tourism directed towards the "sun and the sea", also possess a rich cultural heritage centered on historical sights, tradition in the form of customs, music, dance, overall art and indigenous gastronomy and enology recognizable all over the world, so the work is aimed at comparing the two countries with a view of the respected cultural entities, industrial and cultural districts as well as the somewhat neglected cultural sites on major tourist destinations whose possibilities for the development of cultural tourism are neglected in the future, although they have great potential for tourism development as such, not only during the summer tourist season but throughout the year.