This study determined the prolife of the resorts and their practices in operating their business in Brgy. Dinadiawan Dipaculao, Aurora. Also, the study identified the opportunities and challenges faced by resort owners during their operation. The study was conducted during the School Year 2023-2024. The survey had 40 resort owners/managers. Pre-testing was carried out among resort owners and managers at Baler in Aurora Province, with a Cronbach alpha score of 92.8% indicating that the instrument was trustworthy. The survey employed the descriptive-correlation technique of research, and the data was evaluated using statistical tools such as frequency count, percentage, mean, and standard deviation. The operation practice of the resorts got an overall mean of 4.25 verbally described as agree. This denotes that resorts were able to perform their respective practices to satisfy and meet the demand of their clients. In addition, the opportunities experienced by the resort owners in their operation got an overall mean of 4.64 which verbally described as “Always”. This denotes that opportunities are evident and available among resorts owners and all they have to do is to maximize and utilize it effectively. Meanwhile, the challenges faced by the resort owners got an overall mean of 3.71 verbally described as “Occasionally”. This indicates that although the following challenges are not usually happening, still the management should efficiently manage it to be more productive . Lastly, the study proposed a strategic development plan to address challenges and maximize opportunities based on the results of the study that serves as a basis for action plan.