How a community responds to the opportunities and challenges of tourism and festivals depends largely on its attitude towards the respective sector. The values ​​and beliefs of individuals in a community are inextricably linked and shape people's attitudes and how they act in specific situations (Derrett, 2005: 40). Derrett (2005) states that individuals' values, interests and aspirations are influenced by their natural environment. How this leads to a sense of community that influences how the community celebrates; which affects the well-being of the community, which is shared with visitors who in turn interact with the host community; they now have a shared image and identity to reflect and determine their values ​​and beliefs. Derrett (2005) suggests that festivals allow local people to satisfy their leisure needs and that residents can work as volunteers at events large and small. This is shown as another way for visitors to get a feel for local values ​​and interests. This in turn can help break down the guest-guest divide that can exist when large numbers of visitors reach a destination. Festivals are connected to cultures and places, giving each an identity and helping to bind people to their communities (Getz, 2010: 3 ) and offers an opportunity for community cultural development which, like a sense of place , it is almost an invisible phenomenon (Derrett, 2003: 40). Ap and Crompton (1998) suggested that tourism is perceived as contributing to changes in value systems, individual behaviour, family relationships, collective lifestyle, moral conduct and community organisations. These types of social impacts can be positive or negative. With the development of tourism, changes could occur in the social structure of the community. The co...... middle of paper...... income. However, there is no doubt about the importance of tourism and agriculture as a source of employment. Nigerians are aware of the natural endowments they have in abundance and are willing to showcase their cultural heritage to foreign visitors among them. Despite all these attractions that the country is rich in, there are several problems to face. First, decide whether it is worth exploiting the tourism potential from an economic, political, cultural and social point of view. Secondly, what kind of tourism should be encouraged, mass tourism, high investment, low expenditure but high gross income and so on. With the amount of rich natural, physical and human resource potentials in Nigeria, the federal and state government plans tourism development that will give the tourism industry the impetus to thrive more successfully in the years to come.