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Tourism Object Watu Amben as one of the natural attractions in Bantul Regency. The concept used in the development of Tourism Object Watu Amben is based on nature means not eliminate the element of natural values The research method used is qualitative descriptive analysis with data collection method through observation, interview, documentation, questionnaire and in analysis by using SWOT analysis. Location Watu Amben is located in Pandeyan Village, Piyungan District, Bantul District. Pandeyan village itself is one of the villages that have amazing tourism potential The steps used in the development of Watu Amben starts from preparing the concept of development plans and maximize the potentials owned by Watu Amben attractions. In addition, local residents also attempt to promote Watu Amben tour to be better known by tourists.