Using the Dual Double Diamond model, this study was to compare the tourism industry competitiveness between Korea and Japan. Data was collected from the previous study of Sim Won-Sub(2007) and yearbooks/technical reports of international institutions, such as IMD, IPS, OECD, UIA, UNWTO, WEF, and WTTC. Results showed that in terms of physical factors(i.e., the domestic infrastructure and fundamental facility size), Korea’s competitiveness was lower than those of Japan. In contrast, in terms of human factor such as the abilities of tourism industry workers, professionals, and businessmen, Korea’s competitiveness turned out to be higher than those of Japan. Results of this study suggest that in order to strengthen the competitiveness of tourism, Korea should focus on physical factor of tourism by expanding government expenditure and investment of tourism industry, strengthening fundamental facility, and increasing domestic tourism demand.