Tourism is one of the strengths of Phu Yen province. This study was conducted the method of aseessing the potential and exploition value of in a tourist and recreational context in Tuy Hoa City. This potential was explored throughout a range of criteria in terms of aesthetic, scientific, historical, economic values, degree and modality of exploitation. The results showed that the score of tourism potential value in Tuy Hoa City is quite average at 0.5 points. However, the score of tourism exploitation capacity in Tuy Hoa city is at a low level of only 0.36 points. That means Tuy Hoa City has not yet exploited the inherent tourism potentials to promote tourism development in the locality.