In Bangladesh Cox’s Bazar Sea Beach is a place of wonderful scenario along with sunset view. Not only local people but also thousands of tourists from different places visit this sea beach each and every day of the year. But the maximum rush of the tourists remains at the season of winter. Furthermore, the potential tourist areas in and around Cox’s Bazar have gigantic range for advancement. A very favorable and healthy climate, the world largest beach, accommodation facilities and shopping center for special types of items such as Burmis pickle, cloths, souvenir, dry fish and so on make it very attractive tourist spot to the tourists. In this case, to make it promising and convenient place another important factor is transport facility; the tourists may reach in Cox’s Bazar by bus, plane and train (Dhaka-Chittagong-Cox’s bazar) as they wish. So far it is still suffering from proper and suitable development by the government as well as by the private sector. After considering all of these particulars it is disclosed that keenness both in the government and private sectors can expand the attractiveness and beauty of this place and create new prospects for tourism that can facilitate and increase the visitors’ stimulation to come and enjoy at the sight for refreshment.