The aims of this research were : 1) to study the development of the Buddhist sites in Loei province ; 2) to study the Buddhist tourist attractions sites in Loei province ; 3) to study the management of the Buddhist sites as the tourist attractions in Loei province. This study employed the qualitative method research by collecting the data from 25 key informants. The tools used in this study was the in-depth interviews used to ask the monks, district culture officers and municipality officers of the sub-districts, the group dynamic was used to collect the data from the community leaders and relevant persons.

The research results were as follows :

For the development of religious places in Loei province at this time, there is promotion of learning in painting, sculpture and architecture, values in architecture which is the belief of the people in the community. The development of the religious sites in Loei province therefore is a development from values and belief as the way to right practice or to be in the rules of society that creates a learning approach through local wisdom.

The Buddhist sites that are tourist attractions in Loei province have many outstanding aspects in terms of Buddhist painting, sculpture and architecture that makes a large number of tourists come to visit each year.

For the religious site management as a tourist attraction, there is a need for having a mechanism and a management system that is consistent with the needs and safety of travelers. There is a website, an online brochure, Facebook and creation of new activities to create the incentives to tourists in the sites. Therefore, creating religious sites to be a tourist attraction will create income for the community.

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