The basic objective of this study is to handle the health tourism, which is developing rapidly and began to hold an important place in world tourism pie,so that in the World economy, conceptually, after reviewing the development of health tourism in the world and in Turkey, by means of statistical data taken from national and international organizations such as, Ministry of Health, UNWTO, International Spa Association ( ISPA), to emphasize the obligation of coordination and /or harmonization of the social security applications between the related countries, so that the health tourism can reach globally a better place and so Turkey as well