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Abstract. The object of research of this study is rainforest Canopy Tourism. Costa Rica serves as an example for the description of development, current situation and future perspectives of this kind of tourism. It is the objective of the study to assess whether canopy tourism can provide a sustainable economic alternative to resource depletion and thus contribute to the conservation of endangered forest areas. This analysis leads to recommendations, which will contribute to the development of Best Practice Guidelines for Sustainable Canopy Tourism.