Tourism is a critical driver of economic growth, yet Nigeria’s tourism sector remains underutilized
despite its rich natural and cultural assets. This study applies a mathematical modeling approach
to evaluate tourism destination performance in Nigeria. A quantitative model incorporating
accessibility, infrastructure, security, and cost is developed to estimate tourism demand. Using
selected case studies, including Obudu Mountain Resort, Yankari National Park, and Lekki
Conservation Centre, the study constructs a Tourism Attractiveness Index (TAI) and a regression
based demand model. Results indicate that accessibility and cost are the most significant
determinants of tourism inflow, while high travel costs negatively impact demand. The study
concludes that tourism development in Nigeria is fundamentally an optimization problem requiring
strategic investment in infrastructure and security.