This article identifies spatial patterns in Michigan's tourism resource base, reports the extent to which these patterns explain the spatial distribution of aggregate tourist expendi tures in Michigan, and delineates the state's tourism regions. Strong regional variations in tourism resources were discovered. Urban tourism resources had the greatest influence in explaining spatial variations in tourist spending, and regions formed on the basis of tourism resource patterns differed significantly from the jurisdictions of multicounty tourism promotion organizations in the state. Marketing implications are discussed and sugges tions for further research are advanced.