India enjoys a predominant position in the tourism map in the international arena because of her own uniqueness in religious, monumental, historical and legendary living things. It is the second largest industry provides larger employment opportunities both directly and indirectly. In Tamil Nadu there are more than 25 lakhs to 30 lakhs people are directly engaged in the allied tourism sectors like hotels, restaurants, transport, hospitality and other important wings of tourism sector. This paper clearly focuses by the researchers about the untapped potentialities of the tourism sector in establishing industry oriented tasks and also exposes how far sustainable tourism is an instrumental in achieving sustainable development as well as tourism sector in Tamil Nadu with some illustrations in detail.