Poverty anywhere in the world is threat to prosperity everywhere. (International labour organisation, 1919). This book highlights the concept of poverty, tourism concepts and utilising sustainable tourism as a tool for reducing poverty of the local community in urban areas, where the concept is seldom found. The scope of research in this book is limited to city of Kolkata, for identifying tool of poverty alleviation. The research takes local cuisine & local handicraft as independent variable effecting Tourism as the dependent variable ultimately leading to a research model for poverty alleviation. The research design uses both qualitative and quantitative technique to reach to an in depth & conclusive finding of the problem. The findings have been wrapped up in strategic marketing forum using the 7ps' which can be pulled up into a structured model to be used by future researchers across the globe. This book is a result of 5.5 years of intense research & hard toil of the author. This book can be intended for students of MBA Program or Master level in the field of Economics, Marketing, or Tourism Management as an apprehensive tool.