Community Based Ecotourism (CBET) is considered as a potential tool for developing the socio-economy condition of rural areas in developing countries. CBET is one of the important means to empower women by enabling them to participate in managerial functions and decision making level in public spheres. Qualitative and quantitative data were collected using semi-structure interview, focus group discussion and key informants interviews. The study examined the gender participation of men and women, impact of Community Based Ecotourism and benefit analysis of CBET program in Kratie Province, Cambodia. The gender division of labour is still influencing by gender and cultural norms. Overall, it could be argued that the CBET has contributed to the economical, social, environmental and cultural development at community level.