Hill Tourism is one of the major revenue earners for any region or country as compared to other forms of Tourism. Tourists are attracted to mountain destinations for many reasons, including the climate, clean air, unique landscapes and wildlife, scenic beauty, local culture, history and heritage, and the opportunity to experience snow and participate in snow-based or nature-related activities and sports. The Kumaon region of Himalayan offers some of the rarest 'tourism' products of nature with a wide ecological range and diversity. Apart from the many-splendored natural attractions and scenic beauty, the religious and socio-cultural dimensions of the tourist resource assume significance in the context of the hill districts lying in the lap of the lower Himalayas. The paper is aimed at identifying the potential of Kumaon region in context of hill tourism as well as to determining future strategic options for effective management of its destinations for sustainable development. Data for this study was drawn from a review of secondary sources, consisting primarily of official government documents, several research articles, tourism websites and media reports in this context. Situation analysis of collected data was undertaken through SWOT analysis. Information obtained through situation analysis was combined with other related literatures, which provided inputs for determining future strategic options for sustainable development of tourist destinations of Kumaon region of Uttarakhand.