This case study was carried out at the request of the World Tourism Organization with the objective of being used for the training of professionals in the tourism sector. The case describes the main aspects that characterized the Uruguayan tourism sector from 200-2009. During this period the income generated by inbound tourism was doubled in American dollars as a consequence of a significant increase in spending by tourists. The objective of the case is to provide the reader with sufficient information to analyze which factors explain said increase and which are the possible challenges Uruguay faces in terms of is touristic strategy in the coming years.