The aim of this paper is to analyze the Brazilian tourism production function. First we use social accounting matrix data with other relevant data in order to calibrate production function parameters. We use Cobb-Douglas production function specification with labor, physical, human and government capital. After the calibration we do several comparative statics exercises and present the main production factors, infrastructure and human resources as well as their impact in production levels. At last we do essays, using the production function,concerning public politics that could affect tourism.