Parasailing is considered as the modern and popular part of seaside recreational activities. Bangladesh has recently added 'Parasailing' to her service list in Cox's Bazaar and Himchori in 2010. The purpose of this study is to investigate the tourists' perceptions towards parasailing activities and to analyze the opportunities and challenges of parasailing in Bangladesh. The study is based on primary as well as secondary data, and has applied descriptive research method on the basis of data

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... ected through a questionnaire consisting of 33 questions from 52 respondents. The reason behind choosing this topic is that 'parasailing' has a great opportunity in the future tourism business in Bangladesh. Moreover, the aim of this study is to spread this activity in different areas of Bangladesh, like Saint Martin's island and Patenga sea beaches, so that tourists can enjoy the taste of same. Thinking from a commercial perspective it has a great potential of increasing recreational facilities, earning a huge amount of income, and employing many people from the local community to bring a change in their lives).