The place of impiccable charm with matchless heritage sites and enriched culture or the land of historic importance, which is also known for divinity and devotion, called popularly as “heaven of earth” is India and in no way nose-dive to amaze any of the visitors in any part of it. The Uttar Pradesh in the heart soul of India is an Interior state surrounded by other states, with its high diversity comprising multi faiths, culture and traditions and attractive distinct destinations. A large number of the visitors visit this sole part of the country not only from abroad but also from within the country from north to south or east to west. The presence of one of the Seven Wonders of the World, the grand, gracious and wandering monument – The Taj Mahal, fascinate every generation hence it becomes the heartland of India with top heritage sites. Tourists from across the world arrive Uttar Pradesh not only for its magnanimous monuments but also for its mythological significance for example Ayodhaya and Mathura, the birth place of Lord Rama and Lord Krishna respectively. In continuity the state has an advent of rich culture embedded with mythological recognition including the major rivers of the Indian sub-continent and their point of connation called as Sangam in Allahabad. In the exploration of these diverse and distinct paradigms, the complications or problems that creates some opportunity and agony both, the undertaken work aims to study the prevailing prospects and problems of tourism industry in Uttar Pradesh. The paper focuses both distinctiveness which attract the travellers to the state and the potential problems that they encounter during their visit. Beside the paper also pin points some prospective aspects to promote and strengthen the tourism in the state.