Gulfs (or bays) are the leading attractions and hot spots in international tourism. By applying the analytical approach of comparing various cases, to be more exact, by comparing Bay of Bengal, Gulf of Mexico, Gulf of Guinea, Gulf of Alaska, Great Australian Blight, Persian Gulf, Gulf of Thailand, Caribbean Sea, Mediterranean Sea, Ha-Long Bay and Nha Trang Bay in Vietnam, Puerto Galera Bay in Philippine, Bodrum Bay in Turkey, Qingdao Bay of China, San Francisco Bay in America and Banderas Bay in Mexico, this paper holds that Beibu Gulf possesses the necessary conditions for building a supreme world-class coastal tourism destination. Efforts are supposed to be made to cultivate a rich pedigree of products and positively construct an all-round industrial pedigree, so as to build Beibu Gulf into a supreme world-class coastal tourism destination, which will be comparable to Mediterranean Sea, Caribbean Sea, etc.