Tourism plays essential role in today’s economy and Iran has good position of tourism sources such as natural, historical, cultural, etc., although, these sources have not been utilized, properly. One of regions which have many potentiality and capabilities for developing Tourism in natural aspect is district and city of Galugah. The purpose of this study is to provide strategic assessment and optimization strategies for development of tourism industry to reach sustainable tourism development in this city. The study uses three techniques namely; Quantitative Strategic Planning Matrix (QSPM) and strengths, weaknesses, opportunities and threats (SWOT) to determine necessary guidelines for development of tourism in the city of Galugah, Iran. The study first uses SWOT to categorize different factors and then QSPM is applied to prioritize various factors. The results of this study show that presenting methods in initial process and analyzing assessment matrix of T2 external and internal factors i.e. pollution of environment and river and extinction of plants species by result of pollution and O2 i.e. suitable climate for developing natural Tourism efforts in summer have been recognized as most priority factors among external factors. Intense cold of region in summer (W3) and existence of unique amusement places (S5) such as Amarg were recognized as effective and most priority factors among internal factors on Tourism development of Galugah city.