The Supreme Commission for Tourism (SCT) Established by Royal Decree number nine, dated 12\01\1421 H, the Supreme Commission for Tourism (SCT) was formed to build and organize the tourism sector in the Kingdom of Saudi Arabia. The decree stipulates that the national tourism sector needs to be developed by relevant and competent organizations based on the following elements: 1- The secure and safe environment that the Kingdom has. 2- The hospitality and generosity of the Saudi people. 3- The distinctive geographical location. 4- The vastness of the Kingdom, which has a variety of topographical landscapes, in addition to a diverse climates, and scenery. 5- The abundance of important archeological and historical sites, in addition to a distinctive national cultural heritage. 6- The availability of modern services, and the required infrastructure for the tourism industry. The Importance of Tourism Today, many countries consider tourism as key driver to their national economies, and dedicate financial and human resources, and time in order to create a proper tourism environment for tourists through the creation and presentation of diverse tourism products and programs. Doing so, this projects a positive image of the country. Building a robust tourism sector contributes effectively to the local economy. For example, the tourism industry makes up 20% of Spain''s national income, 15% of the United Kingdom’s income, and 12% of the United States income. It is beyond doubt that achieving and enhancing this sector, depends, for the most part, on a cultured, friendly, and a motivated society. Tourism is no longer based on discovery as it used to be. In addition to cultural and economical benefits, tourism provides a means for education and cross cultural learning. For the Kingdom of Saudi Arabia it carries greater significance as it is the homeland of the Arabian and Islamic culture of the Middle East, and has the two most important Islamic sites on earth, in which all Muslims pray towards. In addition to the holy sites, historical, archeological sites, and modern infrastructure, the Kingdom of Saudi Arabia has much more to offer by providing both citizens and residents a unique opportunity to experience both the rich heritage and culture in the Kingdom. By developing the tourism sector, a new channel for national income can be created with the support of private sector investment in various tourism projects and programs The Saudi Arabian landscape, besides the religious, historical, archeological, and modern sites could produce an important opportunity for citizens as well as residents to experience the culture and heritage of the Kingdom. By encouraging private sectors investment in the diverse tourism activities, It is hopped that tourism will become an important new source for enhancing the national economy by contributing positively to the national income as a result of traveling, transportation, accommodation, and other services that tourists might need.