The potency of tourism in Magelang Regency is big enough and it spreads in many subdistricts. Most of the potency is in the form of cultural tourism ( historical heritages ), natural tourism ( forest, mountains, landscapes ) and man-made tourism ( swimming pool, flower garden, etc ). The tourist objects have not been developed optimally by giving them necessary facilities. The tourism section of the local goverment has tried to develop the tourism sectors, but because tourism is very sensitive to the security condition, the number touris visit tends to decrease in the last four years. It also causes the income from this sector to decrease. The number of labors remains the same from year to year because the business activities are just concentrated on Borobudur Temple. It is suggested that in the future the development of tourism sectors integrates Borobudur Temple and Mendut Temple with other tourist objects by involving more people in the management.