Everything produced by man as a reflection of his mind is accepted as cultural entity. These entities which have historical and cultural importance also have intellectual and economical value. Their intellectual value comes from their being entities of humanity which must be protected regardless of their financial benefits. In this respect, the protection of these entities is significant due to reasons beyond any financial interests. The economical value of the cultural entities is related with the financial benefits accrued from them. Especially the recent developments in world tourism have caused these entities to turn into commercial materials with considerable income. This study handles the necessity of the protection of the cultural entities in terms of their financial contributions as a result of their touristic value.