Deloitte & Touche, IIED and ODI were commissioned in January 1999 to undertake this study of Sustainable Tourism and Poverty Elimination. The overall objective of the study, as specified in the Terms of Reference was “An overview of the current and planned activities, guidelines and policies of bilateral and multilateral development agencies and development banks that relate to the links between poverty and tourism in developing countries.” Within this, the team was required to address three broad issues: the potential for initiatives in the tourism sector to contribute to poverty elimination; strategies for maximising the positive contribution of tourism development in terms of its overall net benefits and minimising environmental and social costs; and, mechanisms for working with the private sector, given that tourism is primarily a private sector led activity.