This research paper provides a comprehensive analysis of the burgeoning tourism sector within Saudi Arabia, set against the backdrop of the ambitious Vision 2030, and its strategic comparison with the United Arab Emirates (UAE) in terms of tourism development strategies. The study delves into Saudi Arabia's efforts to diversify its economy away from oil dependency through significant investments in tourism, highlighting major projects and partnerships that epitomize this shift. In comparison, the UAE's consolidated approach to tourism, characterized by its “Vision 2031”, showcases a potential riveting dynamic of competition and cooperation between the two Gulf Cooperation Council (GCC) countries. Additionally, the paper navigates the critical aspect of security concerns, exacerbated by terrorism threats, which significantly impact tourism attractiveness and necessitate robust safety measures and international collaboration to bolster the sector's growth. By juxtaposing the strengths, weaknesses, opportunities, and threats of the tourism industries in both nations, the study illuminates the unique competitive advantages and challenges faced by Saudi Arabia and the UAE. Furthermore, it underscores the significance of sustainability, the influence of media, and the importance of bilateral and multilateral agreements in shaping the future of tourism in the region. Through this comparative analysis, the paper aims to offer insightful policy recommendations to enhance tourism development, promote regional cooperation, and ensure the safety and security of tourists in the face of persistent threats.

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