As a literature review, this thesis will explore the expanse o f literature concerning heritage and tourism. Throughout, I will present an overview o f the predominant theories relating to the topic. Both enduring theories as well as contradictions will be considered and these will form the basis o f my arguments. The literature review involves the accumulation o f both recent and earlier texts, as well as current journals, reports and magazines. Those written in an Irish context will be used specifically to assess how Ireland fits into the global picture. Finally, as a literature review, this thesis will highlight gaps in the various studies, and will also point out new and relevant areas requiring further study.