The main goal of the article is to present the possibilities of tourism development in Łuków district and the nearby areas so as to answer the question whether the area is an attractive one for its development. The other aim is to evaluate tourism potential of Łuków and its vicinity basing on opinions of the residents, the people visiting that place and SWOT analysis. In order to analyze the potential of Łuków district, a questionnaire was used, which was further supported by SWOT analysis. The study was conducted in 2014 in Łuków district and involved 50 persons, mainly the residents and tourists. The obtained results indicated that, despite some shortcomings connected mainly with lack of promotion or initiatives on the part of local authorities supporting tourism development, the district possesses considerable natural, historical and cultural values. Further, it has a favourable geographical location and well-developed catering and accommodation sphere.