The subject of this paper is the inventory and classification of functional values of relevant conditions and factors, with the emphasis on fundamental resources, comprising natural and social tourist attractions, which stand in immediate connection with the rural tourism in mountain part of Vojvodina province, on the case study of settlement of Gudurica (in Panonic part of Serbia); as well as establishing possibilities and strategies for the development of the settlement as an eco-raral tourist destination. The goal of the paper originates from the contemporary trend of eco-rural tourism in the world and excellent conditions for its development in Gudurica. Assuming the fact, that such realization has failed, the paper offers directions based on potential resources, i.e. the strategy of eco-rural tourism development and indicates the specific features and significance for demographic and economic recovery of the village. The basic tasks of the paper are based on the inventory and qualitative approach to tourism valorization of Gudurica as a potential eco-rural destination. The tasks consist of the following: the selection and evaluation of functional values of natural resources of the environment; the classification of cultural and historic heritage values from the exploitation point of view concerning the needs of eco-rural tourism foundation and development; the development of the receptive base of ecotourism; the conservation and reconstruction of objects which are the key features of the continuity and development of tradition; the initiation of eco-rural tourism on family farms, public objects with preserved rustic elements, as well as households built according to contemporary building concepts (secondary importance); the concept of various and dynamic tourist offer; the highest utilization of complementary environment values; and the unification of eco-raral tourism with industrial activities, branches groups, and sub groups of activities which with its authenticity and tradition make a constituent part of tourism in general.