Nepal is regarded as one of the world’s favorite vacation playground, which offers high Himalayan peaks, tall mountains, divers’ climate, biodiversity, socio-cultural ethnicity at different places. It is spreaded beginning from the snow-clad peaks of Himalaya in the North to the flat land of Terai-South. Nepal is a veritable mosaic of landscape and environment. With a variety of climatic condition and therefore a wealth of flora and fauna, it becomes a most fascinating country of natural choices for tourists from abroad as well as domestic tourists desirous of experiencing the socio-cultural diversity. Natural and cultural attractions of Nepal are: Natural Heritages Nearly one-third of the total length of the Himalayas and 8 of the world’s 14 highest peaks are in Nepal. Nepal occupied the 25 flowering plants, 85 more than 848 species of birds, 4% mammals, 11% world’s 15 families of butter flies, 600 indigenous plant families, and 319 species exotic orchids. There are total of 9 national parks, 7 wildlife reserves, 3 hunting reserve including 11 buffer zone areas in and around protected areas covering a total of 28,998.67 sq. km. (19.70%) of the country’s total land. There are more than 1300 peaks of over 6000 m. are confined to the Khumbhu Himalaya that is Everest area. Out of the total land of Nepal, 92.94% is covered by land and the rest 7.06% is covered by water.