India is well known for its culture and religion. In reference of Ayodhya, Kashi, Mathura, Prayagraj our state and country is so rich. In this sequence Naimisharanya is one of the most important religious place in Uttar Pradesh. This paper presents a study on Naimisharanya a ‘holy place at Sitapur district’ which is at the Western part of Lucknow and focuses on the mythology , importance of the place and its culture & tourism. In Naimisharanya sectors such as infrastructure, hospitality, food, transportation and employment have all been significantly impacted by a surge in spiritual tourism. There is a special need to promote tourism for regional development.