After the brief overview of the Co Tu ethnic people in Nam Dong district, Thua Thiem Hue province, the paper focuses on analyzing the salient features of the plastic art of the Co Tu ethnic people through studying architectural art of mountainous villages and housing, expressed through architecture, villages housing, Guoi houses, charnel-houses and sculptural art on other wooden materials. Then, the article explains the process of transition from cultural heritage to cultural products in order to serve tourism industry and propose solutions to conserve and promote the plastic art heritage of Co Tu ethnic people for tourism activities.