Tourism industry in India is one of the most appealing industries in the country and contributes substantially in the socio-economic development of the country. Tourism is not only acknowledged as a leisure activity but to explore the new land, new adventure or search of knowledge of historical and cultural heritage of any place. The main objective of the research paper is to propagate, Uttarakhand state has an incredible potential to attract domestic and foreign tourists because of its historical background, cultural uniqueness and spiritual heritage attractions. As in the present scenario, the tourism industry of the state is flourishing more than an economic activity and has become a way towards adventure, leisure, knowledge, contentment and spiritualism. So it is the need of the hour to conserve and preserve those heritage treasure products that not only contribute in generating revenue but also proving an asset to the state. The study will analyse the significance of historical and cultural background of ancient destinations and their impact on the tourists arrivals and generation of revenue .Therefore it is a sincere effort to throw light to conserve heritage sites and their preservation or makeover will prove fruitful not only economically but also in preserving historical and cultural heritage of the state.