Fundamentally, tourism industry with reference to its potential capability and values in yielding flourishing socio-cultural heritage, spiritual and economic advantages have not been properly explored in Nigeria, specifically in Kwatarkwashi townin Zamfara State. This might have probably arises from poor awareness and non-commitment attitude of government, lack of economic consciousness and poor sensitisation of the host community. Normatively, tourism is a subtle and complex multidisciplinary area of studies identified with leading roles in theology, archaeology, history, geography, socio-cultural, economic, political and religious development. In geographical realities, Kwatarkwashi is situated on a concentric igneous and sedimentary rocks formation with varied springs ( Ruwan Kura - meaning water Jurassic),caves and mountainous features.The study largely approved that Kwatarkwashi hasthe potentials for establishment of enviable tourism historical siteslike the Baura (autochthonous wrestling) cultural activity with the ability to engendering demand locally for infrastructural accretion. It also has the tendency for consumption of local products in tourists’ accommodation, restaurants and food markets among others. However, the study recommends that Kwatarkwashi tourism industry has the potential capacity and values to enhancing demand for agriculture; fisheries and food processing; promotion of light manufacturing products, viz;garment industry, handicrafts and goods and services from the informal sector.Of greatest challenges affecting Zamfara State, tourism industry would have the propensity to dissuade unwarranted competition for mono-economic of oil; discourage armed banditry,farmers-herdsmen wrangling through provision of employment; incomes for individual, host community, State, domestic and international investorsto Nigeria. Methodologically, the study adopted the used of synthesised primary and secondary sources using SPSS data interpretation. Information were extracted from male and female inhabitants of Kwatarkwashi rocks/mountain and town which covered one hundred (100) respondents selected across the various units. Key Words: Historicity, Potential, Capacity, Values, Tourism Sites DOI: 10.7176/JTHS/60-04 Publication date: June 30 th 2022