Culture is one of the most complex concepts from the humanistic and social sciences point of view, mostly due to its ambiguity. In the broadest sense, culture refers to everything that is work of man and society. Yet today, under the notion of culture, we consider the values, beliefs, and perceptions of the world, which are the basis of human behavior. Culture is also a basic feature of a certain nation, and one of the main factors of shaping the identity of an individual, group and society. An important segment of culture is the material heritage, ie the obtained material heritage that is being transferred on to future generations. Heritage is a national good that identifies certain social communities and even nations, and represents their past, present, but also future direction. Croatia is an extremely rich country in terms of heritage. As many as 27 tangible and intangible assets are under UNESCO protection, which places Croatia at the very top given the size of its territory. Due to the richness of cultural heritage, the Republic of Croatia has a great tourism potential, and it has to focus its efforts on the proper use of cultural heritage sources. Tourism in the Republic of Croatia is one of the basic economic activities, and it greatly contributes to the growth of the economic system. The list includes ten material goods that have over time become one of the symbols of the Republic of Croatia, and apart of placing these goods on the UNESCO list is considered as a great recognition, it is important for the protection itself so that future generations can enjoy their wealth.