The analysis of the relationship between tourism and human development points to a positive link between these activities, basically by means of the improvement of economic conditions. In the present study we analyze whether and to what extent this relationship remains positive under different circumstances. We examine a selection of 63 countries from 1996 to 2008 and consider the Human Development Index plus a composite indicator of the tourism market as a whole. Findings confirm that, on average, tourism is positively associated with human development, particularly.