This report examines the importance of cultural tourism in regions of Australia by quantifying cultural tourism activity and expenditure at national, state/territory and regional levels. Australia is fast being recognised as a culturally diverse tourism destination, with many of Australia’s great cultural tourism attractions being located in regional areas of Australia. With this in mind cultural tourism has become an important focus for regional tourism marketing and planning. On average over the period 1999 to 2003 there were over 19.4 million cultural visitors in Australia per annum; representing 47 per cent of international visitors, six per cent of domestic day visitors and 11 per cent of domestic overnight visitors. During 2002 and 2003 cultural visitors spent an average of $15.9 billion per annum in Australia, accounting for 25.1 per cent of total visitor expenditure in Australia. Cultural visitors also made a large contribution to regional Australia, accounting for 20.5 per cent of tourism expenditure in regional Australia; or $6.3 billion per annum during 2002 and 2003. Cultural visitors have been defined as those travellers who participated in one or more cultural activities in Australia, including: attend theatre, concerts or other performing arts; visit museums or art galleries; visit art/craft workshops/ studios; attend festivals/fairs or cultural events; experience Aboriginal art/craft and cultural displays; visit an Aboriginal site/community or visit history/heritage buildings, sites or monuments.