Cultural tourism issues is a problem related with the value, in other words there is sufficient value to the development of cultural tourism. Tourism and culture are different entities so that the inherent value of both is also different. In this paper will describe the value of what "should" is owned by tourism, and the value of what "should" is owned by culture, and also see the value of what "should be" held by cultural tourism. The principal value of tourism is the economic value, while other values are secondary value. Existing values in the culture can be increased or decreased increased if directed to enhance human dignity and decrease if oriented toward the values outside the culture itself Cultural tourism has value if it can increase the economic value and culture value.