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This paper examines the structure of bilateral tourism and identifies five broad categories of factors that may affect the overall size of tourism flows. Such analysis of tourism is important because diplomacy and trade continues to be conducted on a nation-to-nation basis despite a growing shift towards multilateralism in free trade blocks such as the European Union and the North American Free Trade Agreement. Further, Bilateralism is important because countries have reduced abilities to control tourism imports in an era of growing globalization. A framework that may be employed to analyze problems in bilateral tourism flows is also outlined.