This study assesses the role of public and private sectors in tourism development in Cross River State, Nigeria. Data for the study were collected through structured questionnaire administered to 175 staff from tourism industry as respondents; and semi-structured interview with 10 management staff. The data were statistically analyzed usingpopulation t-test and percentages. The findings of the study revealed that both the public and private sectors are contributing immensely in the development of tourism in the state; and for tourism to be fully developed, both sectors must collaborate to harness the enormous natural resources of the state.