The rationale for the development of tourism in the third world country cannot be over emphasized. Although, tourism is consider very recent and complex, with a lot of comparative advantages for socio-economic development. The consideration of tourism, a means for develop local economies, has made it a compelling issue in which thorough investigation need to be carry out for planning purposes. In the recent year, tourism has become an important factor in world trade and a major element in the balance of payment of many countries. It has grown faster than any other trade in the world. this book exposes the extent of development of Confluence Beach Lokoja, for Tourism Development. The study closed by recommending that adequate publicity on tourism should be embarked upon at the state and the gospel or evangelism of tourism should be publicized in every sector of the state for the immediate and future tourism practices among the people of Lokoja and Nigeria at large.