The phenomenon of second homes has been little studied in the tourism economics literature. Residential tourism can represent more than 50% of housing in tourist areas like the Costa Brava in Spain. This article uses hedonic techniques to analyse the market value of the attributes that explain the overall price of a representative sample of second-home rentals. The explanatory variables of this overall price include characteristics such as number of rooms, housing area size, garden size, swimming pool, housing type, distribution channel, municipality, sea views, distance to the beach and seasonality. This study therefore provides tools to assist the decision making of the main agents involved: stakeholders and policy makers