This study developed the evaluation model of competitiveness, and suggested “four dimensional sources of competitiveness”. The primary sources of competitiveness include the subject, environment, and tourism resources. The secondary sources of competitiveness are comprised of tourism policy, tourism planning, tourism investment, tourism tax and prices, and tourism management. The tertiary sources of competitiveness include tourism infrastructure, tourism reception system, tourism attractiveness, tourism publicity system, and tourism manpower. The fourth sources of competitiveness are comprised of tourism demand, tourism employment, overall tourism performance, and tourism export. These four sources of competitiveness are determinants which dominate competitiveness in the tourism sector.The constantly growing number of travel destinations, and the enhanced quality of existing ones, is putting great pressure on those responsible for a given destination to find better ways to compete in the tourism marketplace and to do so in a sustainable manner. The first step in achieving this goal is to better understand those forces and factors that determine the competitiveness of major tourism destinations.