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Ly Son island has many cultural values, unique landscapes, typical festivals of the Central region. This is the potential and opportunity for tourism development but the exploitation is not reasonable, the low economic efficiency, not firmly guarantee the sustainable development of provincial tourism. The paper will analyze and evaluate the exploitation reality, from which, propose some solutions to rational exploitation of cultural tourism resources, contributing to diversify and enrich tourism products, open extensive tourism activities, meeting the requirements of the sustainable development of Ly Son tourism.