The article presents an overview of modern directions and approaches to systematics of recreational resources (goods). The purpose of our study is to develop methodological principles of systematics of recreational goods, taking into account their subject specificity and modern research approaches to the systematics of natural, historical, cultural and socio-economic conditions and resources. The article has been used development by domestic and foreign scientists, as well as preliminary author’s studies. Working-out of a scheme of recreational goods systematics took place on the basis of a dialectical approach, which requires all phenomena and processes in their development, interconnection, and interdependence. The article presents an overview of modern directions and approaches to the systematics of recreational goods and provides a general methodological scheme of systematics of recreational goods. The proposed scheme includes the division of recreational goods to natural, cultural and historical and socio-economic, as well as directions of use by recreational goods – public, collective and personality. The intersections of these categories are marked by the main methodological approaches to the evaluation of recreational conditions and recreational resources. For each direction of the classification and systematics of recreational goods, it is necessary to develop methodological principles and methodological means of inventory and assessing the corresponding combination of recreational conditions and resourceswith forms of use by recreation goods. Such justification also requires enclosed blocks of recreational conditions and resources and social varieties of use. Recreational conditions and resources of public usage are available for all users without restrictions of property rights; they are considered as global civilization goods as the “property” of the world community; they do not have the content of the goods and do not form appropriate market relations, as a rule, a global or regional spatial scale. Recreational conditions and resources of collective usage form natural and geographical objects and phenomena with different forms of ownership (state, corporate) and collective (group) use. They can be shared by common goods, do not have a form of commodity and not take part in market commodity- money circulation. Recreational conditions and resources of individual usage are private or group property of vacationers. They remain outside the economic assessment, but can also form their market environments with competitive relations and be objects of commodity-money circulation.