There is no doubt that theory of tourism lags behind increased tourism practice. In order to decrease such gap, theoretical work in tourism must be intensified and permanently reconsidered in future period. Consequently, it is necessary to pay attention to complex analysis and explicit interpretation of important notions that are integral parts of tourism practice, as well as objects of scientific investigations. The subject of this paper is analysis of complex structure of tourism resource base. Specially are focused two relevant tourism notions - tourist resources and tourist attractions (tourist motives). Analysis of their meaning, interrelationship and differences is made, relying on basic tourismological principles and critical review of contemporary experts opinions in this domain. Correct interpretation, setting the correlation and distinction between tourism relevant notions, at the same time require great responsibility and duty of tourismologists, tourism geographers, economists and other experts in the field of tourism to contribute to strengthening of tourism theory, adequately influencing on growing tourism practice.