ABSTRAKGorontalo could be one of the leading tourist destinations in Sulawesi island (popular known as Celebes). This province has a very interesting regional topography because it is flanked by two seas that are quite rich in marine biodiversity life, in north and south. there are developing their tourism industry such as destination branding, environmental issues, human resouces, synergy among its stakeholders, and demand from millenial tourist. The existence of the tourism industry in Gorontalo is quiete improved, at least when viewed from of tourist who visit this place last year, espicially domestic tourist to visit this destination and the level of internationaln tourist growth. By looking at the theory of tourism development phase of a destination, the position of Gorontalo province is currently at the earliest phase, called exploration. Nevertheless, Gorontalo benefited from unique characteristics including the tepography of this province is currently at the earliest phase, called exploration. Nevertheless, Gorontalo benefited from unique characteristics including the tepography of this province which could make it as The Heart of Celebes. For destination development, the Gorontalo goverment should focus on destination development strategies, which are usually supported by elementsof 5A including attractions, accesbility, accomodation, amenities, and activities.