Resource based views assume that firm resources are the source of sustained competitive advantages. This view can be implemented in the tuorism industry. According to this view there are four empirical indicators of the potential of firm resources to generate sustained competitive advantage namely, value, rareness, imitability and substitutability. Tourism industry around Danau Toba region possess a great number of resources with the characteristics of valuable, rare, unimitable and unsubstitutable. This article cited many research findings to elaborate understanding of firm resources as the source of sustained competitive advantage hopefully to extend the creativity of tourist operators in managing their business. It also hoped other stakeholders such researcher can do related research to help improving tourism practitions in improving the quality of tourism industry to contribute to the development of the nation.