NEPAL- THE most beautiful country in the world ( visit nepal 2011) Nepal is country of mount Everest, birth place of lord Buddha, 60 ethnic group, 92 spoken language, 3000 temples,1200 monasteries and lamasteries, 10 world heritage site and many more. Nepal is one of the most beautiful place in the world, with in the area of 147181 sq km a person can find diverse landscape, people, religion, wild life. world 8 of 14 tallest mountain lies in Nepal. really their is no place like Nepal, Nepal is heaven on earth. Nepal is a country lying between China on the North and India on the South. It is a landlocked country on the collision zone between two plates, so large mountain ranges are formed in the creasing including the Pahar Hill region and the Mountain region, both with large altitudes and populated valleys. Tourism is especially large in Mount Everest and a large amount of conflict has arisen there as we will study later. Mountaineers with ambitions to travel, view and climb the spectacular slopes come in their ten thousands. 39% of the GDP comes from agriculture; 76% of people use it as their principle employment. Services (which would include tourism) equal 42% and industry 21%. The lack of natural resources means that agriculture is the main primary industry, while tourism probably the main tertiary. Main exports are clothing, leather, jute goods and grain. There are lots of places to visit in Nepal. That is why people often term Nepal as "a place where there are more temples than houses". Similarly because of Gods and Goddesses we term it as a place where the number of gods and goddess is more than the population of people. Inside the Kathmandu Valley, there is lots of sight seeing. For example, you can go to Kasthamandap which was build of one tree, Pashupatinath of the capital and several other temples, historical places and monuments. However, one of the most amazing thing of the Kathmandu Valley is the excellent view of the valley from all the hilltops. Similarly when one goes outside of the valley, he or she can see countless natural beauties never explored. Tourists stare with amazements of the gift of God to the Himalayan Kingdom. Nepal is a must visit place. Nepal is well known for its natural beauty, mighty Himalayas, diverse culture and cheerful face of people. These qualities made Nepal a unique place giving high potentialities for the growth of tourism industry. Tourism is not new phenomena, however, making tourism a dynamic sector of economy and accepting it as a vehicle of poverty reduction is certainly relatively new and timely thinking. There are a number of ways that tourism can help the economy make better performance. Physically it contributes to accelerate national development through expansion of infrastructure; economically it contributes to generate employment that helps uplift the living conditions of local people. It generates revenue, contributes to the growth of GDP and helps earn foreign exchanges, which again are directly or indirectly linked to poverty alleviation in the country. Natural, cultural and manmade heritages are important to flourish tourism sector but more than that visionary plan, coordinated program and adequate resources to implement the plan and programs play important role to really make the tourism sector a vehicle of poverty alleviation. As the role of the government has gone sea change during the last decade of twentieth century, private sector should come to the fore of economic growth. Government alone is not there to serve people; there are multiple actors, such as, local government, private sector, and community organizations. Nepal is one of the richest countries in the world in terms of bio-diversity due to its unique geographical position and altitude variation. The elevation of the country ranges from 60 meters above sea level to the highest point on earth, Mt. Everest at 8,848 meters, all within a distance of 150 kilometers resulting in climatic conditions from sub-tropical to arctic. This wild variation fosters an incredible variety of ecosystems, the greatest mountain range on earth, thick tropical jungles teeming with a wealth of wildlife, thundering rivers, forested hills and frozen valleys. Within this spectacular geography is also one of the richest cultural landscapes anywhere. The country is a potpourri of 101 ethnic groups and sub-groups who speak over 92 languages and dialects. Nepal offers an astonishing diversity of sightseeing attractions and adventure opportunities found nowhere else on earth. And you can join in the numerous annual festivals that are celebrated throughout the year in traditional style highlighting enduring customs and beliefs.