Tourism in developing countries especially in Malaysia faces challenges between economic development and sustainable tourism, especially in promoting heritage assets and sites. A comprehensive policy together with proper governance needs to be revised to tackle this issue. It is necessary to analyze and understand the current policy and propose how the Malaysian government can establish a comprehensive method of managing heritage assets in Malaysia through sustainable UNESCO world heritage tourism. This study urges the proposed benchmarking study on Malaysia”s documentation (to be compared to Indonesia) to assess the adequacy of the policy and governance in preserving the UNESCO world heritage site in Malaysia (Lenggong Valley).