Tourism development is considered an important tool in promoting economic growth, alleviating poverty, and advancing spirituality development. This paper aims to review the relationship between tourism and spirituality and to explain how tourism development could contribute to spirituality development goals. The paper provides an analysis of the relationship between tourism and spirituality development. It explores definitions and constructs of spirituality and reviews experiences and practices in relation to spiritual resources. However, by looking at a brief history of human intelligence we learned that there is a low agreement today upon the spirituality definition. In order to reach a broad agreement, the paper was divided into two sections. The first section explains the importance of tourism and spirituality as components of life success while the second section discusses some important issues regarding the development of spirituality through tourism activities by presenting a model that provides clarification, definition, and relations to the terms of faith, spirituality, religion and tourism. The model can serve as a means to begin the dialogue needed to increase understanding of this important concept. The paper also suggests that the ability to effectively develop tourism can strongly and positively influence spiritual principles and practices.