Tourism is considered as an important industry in 21st century. It has vast scope for the generation of income and employment. Assam is the land of varied exhilarating existing and potential tourist sites. It has unique natural beauty with flora and fauna, historical monuments, pilgrim centre, tea gardens and its colourful cultural festivals. Moreover the wildlife sanctuaries at various places of Assam can also attract the tourists all over the world. This paper makes an attempt to explore the tourism potentiality of Assam and also the problems faced by the industry and suggest measures for the development of tourism industry in the state.