Tourism is one of the most important areas of socio-economic development of a region. Manipur and Mizoram are two states in the North East Border of India. These states have rich natural and cultural resources. They are famous for their rich cultural resources and are naturally looks beauty. The North East India comprises eight states of Indian Union. They are: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Sikkim. It is located at the latitude of 21°57’N - 29°30’N and longitude of 89°46’E - 97°30’E. It has international boundaries of: East- Myanmar, North- China, North- west- Bhutan and South west-Bangladesh. NER has potential and popular for eco-tourism destinations.