Abstract: The purpose of this paper is to analyse the role of Khmer women in community – based tourism development in Tinh Bien district, An Giang province. A structured questionnaire was used to collect data, and 120 Khmer women were randomly sampled. The findings reveal that roles of women were recognized in creating community tourism products, preserving local cultural values, taking in social and familial administration and economic dominance. This paper also proposes solutions to strengthen the roles and capacity of community tourism business of Khmer women.