This report explores the workings of the tourism economy of Luang Prabang from a pro-poor perspective. It makes rough estimates of where tourist expenditure goes, and where poor and poorish people are earning incomes from tourism. It assesses four sub-chains of the tourism value chain: accommodation, food and drink, handicrafts, and excursions. The estimates of expenditure and income are extremely rough. Nevertheless, they paint a picture of where money is flowing in the tourism economy. This provides a basis for making recommendations to SNV and its partner, the Luang Prabang Provincial Tourism Office, on interventions that would benefit the poor.