Sindhupalchok is rich in tourism resources. Cultural heritages like Gaurati Bhimeshwor temple, Tauthali Mai Temple, Sunkoshi Temple, Larke Ghyang are the popular pilgrimages in the district. Sunkoshi and Bhotekoshi are the world famous rafting rivers which are flowing via this district. Bhairav Kundaand Panch Pokhari are popular trekking destination which has religious and cultural important. Bungy Jump over the Bhote Koshi river is another attraction of Sindhupalchok. Tatopani (Hot Water Spring) near by Nepal China boarder is popular as pilgrimage place. Besides these, there are so many attraction that are still behind the flash. Hill stations like Tamche, Ghunde, Yangima Danda has high probability for tourism. Although one of the least developed, this district can be one of the finest tourist destination attracting both national and international tourists. The tourist places of this district include Langtang National Park, Langtang Himal, Jugal Himal, Panch Pokhari, Tato pani, and Gaurati Bhimeswor. Yearly, thousands of tourists visit Ultimate Bunjee at The Last Resort, the longest freefall in the world(500 ft) into Bhotekoshi river. It is located at 100 km from Kathmandu near Araniko highway and just 12 km from China border.