This research aimed to study the tourists’ opinion of the readiness of tourism components in Phitsanulok Province and to compare opinion of tourists on the availability of tourism components in Phitsanulok Province. The guidelines for tourism development in Phitsanulok Province were also studied. The Questionnaires were collected from a sample group of 400 tourists who visited Phitsanulok Province. Data were analyzed by a computer statistical program to find means, percentage standard deviation and comparison differences of personal status using t-test values and one way ANOVA. When differences were found, LSD test would be employed. Interviews results of people who were related to the tourism development in Phitsanulok Province were analyzed to understand the guidelines for tourism development of Phitsanulok Province. The tourists’ opinion of the readiness of tourism components were considered as high readiness. The opinion of tourists on the availability of the tourism components in Phitsanulok Province were viewed in light of their personal status, including gender, age, occupation, education, hometown and income which influenced the tourists’ opinions on the readiness of tourism components in Phitsanulok Privince at the 0.05 level. The results from interviewing on the analysis of the guideline for tourism development from people related to tourism development in Phitsanulok Province were also analyzed. Interviewees had the same opinion about tourism development that the planning, Tourism Components and the evaluation of the tourism development in Phitsanulok Province were the main issues for tourism development in Phitsanulok Province. The planning of tourism development must be clarified by procedure arrangement and resource factors management including the verification and evaluation for quality improvement in service to tourists in order to plan and develop tourism to the most efficient development in Phitsanulok Province.