Central Highland and South Central regions have rich tourism resources, in both natural diversity and humanity, high national culture with 3 basic forms of tourism including sea tourism, eco-tourism and cultural tourism. With many tangible and intangible culture heritage in the area, Central Highland and South Central are confirmed that the strength of the high quality sea tourism, cultural tourism, ecological characteristics of living ethnic communities of the Central Highlands. However, tourism here is still limited by the infrastructure, transport and accommodation facilities. Tourism products are poor, unprofessional room service and quite similar in many local areas. To develop tourism, local governments need to link, support each other to promote the advantages and reasonably exploit the resources. Cultural diversity, diversity of natural resources is linked for tourism development. Linking tourism development is one of the keys to solving the problem of poverty, economic growth. This link is really effective when there is a close coordination in order to fully exploit the strengths of each region and locality, turning the traditional cultural values of strength tourist attraction, towards a development of sustainable tourism and sustainability. On this basis, the authors analyze potential links between Central Highlands and South Central for tourism development based on the distribution of resources and comparative advantages between each local region. Besides, in this article, authors also offer some solutions and recommendations related to cooperation in investment and tourism development.