This UNWTO study analyzes six resorts, all largely completed and representing various regions of the world and different types of development. For each case study, comprehensive details are provided on planning and implementation, including the current status of development. Economic, environmental and socio-cultural factors in planning and implementation are also analyzed, as well as the development impact of these factors. The report evaluates the financing of both the infrastructure and tourist accommodation of the resorts, the respective roles of the public and private sectors in financing, and financial policies and procedures applied. Finally, it assesses the potential of applying these planning and implementation procedures in other development projects around the world.