The paper analyzes the mutual relationship between the preservation of the Hue imperial relic complex and the development of heritage tourism. Accordingly, the exploitation of cultural heritages for tourism will create conditions for the development of heritage and tourism revenues will contribute to nurturing, preserving and promoting the values of cultural heritage. Conversely, if cultural heritages are not promoted, exploited and reproduced through tourism activities, they are liable to be forgotten, damaged and degraded
then heritage tourism can not exist and develop. But, if cultural heritages are overexploited, exploited in a wrong way or commercialized, they will be in danger of being d.estroyed, and in the future, heritage tourism will not exist. There is an increasing number of visitors to the monuments of the Hue imperial relic complex, but they are not large enough to cause destructive impact and difficulty to manage visitors in tourist spots. However, some measures need to be made promptly in order to protect the integrity of the monuments in the strong development of tourism activities, and to further promote cultural heritage values in Hue in the process of integration and development.