Spatial analysis of recreational facilities and services is an important tool to visualize service-deficient areas within an urban place and inform policy to ensure equity of facilities. This study was aimed at mapping the spatial distribution of recreational resorts in Calabar. The resorts were identified using the list of resorts from Cross River Tourism Bureau. The use of geographic information systems (GIS) supports this study. Geographic positioning system (G.P.S) was used to geo-locate the resort locations. The Global Positioning System (GPS) was used to obtain the coordinates and this helped the study to examine the distances between the resorts. This analysis has been conducted using ArcGIS software version 10.3. Data input was carried out in Excel and interpolated into ArcGIS. The analysis was carried out using near neighbor algorithm to determine the distribution of the resorts. Nearest neighbor as a statistical technique attempts to measure the distributions according to whether they are clustered, random or regular. The distribution of the resort in the study area the result of hypothesis obtained using nearest neighbor index is close to zero (0) (Rn= 0.40 < 1.0) and shows evidence of clustering of the various resorts this is largely contributed by cost of land/rent (25%), availability of security (24%) and accessible road network (23%). The study reveals the concentration of tourism facilities within distinct areas as defined by some influential factors. The central part of the study area has high population density that attracts the location of some basic facilities which also influences the distribution of tourism facilities to their advantage. It is therefore recommended that priority in the development of facilities be given to disadvantaged areas particularly in the high population density areas. Parks and gardens should be located centrally within the city to serve bigger populace. Keyword: Assessment, distribution, recreation resorts, services, facilities DOI: 10.7176/JTHS/40-0