The aim of this study is to test whether tourism sector causes decrease of interregional differences about per capita income by using Ordinary Least Squares Method which base on Convergence Model. In this context, GDP per capita, the number of tourism investment incentive certificate and amount of fixed tourism investment are used as data for horizontal cross-sectional analysis for 1990-2000 periods in Turkey. The results obtained that the tourism sector has irrelevant impact to reduce interregional differences in per capita income. According to the results of analysis, there is significant relationship between tourism investment incentive certificates and interregional differences in per capita income only at first region
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