The research analyzes ideas for sustainable tourism development in the Sam Mountain of Chau Doc City using 116 questionnaires completed by residents. The study uses the Likert 5- point scale to evaluate economic, social, environmental, hierarchical, and level of satisfaction indicators. Exploratory Factor Analysis (EFA) is used to show that four (4) determinants of provincial development in tourism have been identified. The findings of this study will provide a new body of knowledge and insight into sustainable tourism in Sam Mountain. Finally, a few solutions and recommendations are put forward for the sustainable development of tourism in the Sam Mountains.