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This research entitled"Development Strategy of Samuh Beach Tourism Objects as a Tourist Destination Area in Badung Bali Regency" discusses the management and development of Samuh Beach Tourism Objects. Located in Benoa Village, South Kuta District, Badung Regency, Bali Province. This beach is located 21 km from Denpasar City. This study aims to determine the strategies that can be used for the development of the Samuh Beach Tourism Object because it has a lot of potential that can be developed. This research uses a qualitative, descriptive method. With this method, data is collected using observation, interview, and documentation techniques. Then the data is processed with a SWOT analysis. Based on the results of the SWOT analysis used in this study, it can be seen the strengths, weaknesses, opportunities and threats that exist in Samuh Beach.