The article examines the current state and main problems of preservation and use of cultural heritage for tourism development in Ukraine. It was found that cultural heritage is becoming a new factor in economic and spiritual life in Ukraine, is a powerful resource for balanced development of society, performing in modern society many modern functions, including political, economic, social, and spiritual. At the same time, the study and generalization of modern theoretical and methodological works on the assessment of cultural heritage have made it possible to establish the lack of development of the concept of cultural heritage in general and its conceptual and terminological apparatus in particular. Currently, Ukraine is actively integrating into the world cultural space, so a full and comprehensive identification and study of cultural heritage for the purpose of balanced use and comprehensive preservation – a strategic, state-important humanistic and scientific-practical task. According to the research results, the principles of socio-geographical research of cultural heritage are formulated and the structural-graphic model of complex socio-geographical study of cultural heritage as a factor of socio-economic development of regions is developed; the current state and main problems of preservation and use of the cultural heritage of Ukraine are determined; describes the program-targeted approach to solving the problems of protection and use of cultural heritage, outlines practical recommendations for ways to improve the use of the historical and cultural potential of regions for tourism development in Ukraine. The obtained theoretical and applied results of the research create preconditions for the formation of an appropriate methodological basis for their application in the national economy, which enhances the practical significance of the work.