This paper is based on evaluating tourism development in Cyprus, a European nation, and its impacts on the socio-cultural structure of the island. The principal concern of this research is aid in sustaining the resource base on which the tourism development in Cyprus depends on. The paper concludes that in spite of all the negative and positive impacts of tourism on Cyprus it is not yet clear whether the benefits outweigh the costs. The reason for this uncertainty is that most of the research is done on an estimate as there is no empirical data available as yet to support either side of the equation