Abstract:Tourism has been described as an important venture to bring or take employment into the rural areas (where there are few or no industries) with the ultimate goal of alleviating poverty. The means by which such a goal can be achieved is the main focus of this paper. It examines the concept of tourism and related subjects such as recreation, transportation and provision of lodging facilities. The place of tourism in employment generation together with a succinct outline of tourism institutional evolution is highlighted in the Nigerian context. Various tourisms potentials, which exist in Ondo state, are discussed while constraints towards the development of tourism as it relates to economic empowerment were mentioned. Major attractions include Idanre hills, Ebomi Lake, Igbokoda waterfront, museums and monuments, and various festivals and ceremonies. Constraints which include poor funding, low publicity/enlightenment and the low per capita income of the people are discussed. This paper rounds off with a near exhaustive ‘cache’ of suggestions towards improving tourism development with the intention to alleviate poverty in Ondo state.