These recommendations are based on a common conceptual framework for the design of the tourism satellite account. They cover the form of a basic system of concepts, definitions, classifications, tables and aggregates linked to the standard tables of the System of National Accounts 1993. The purpose of the tourism satellite account is to analyse in detail all the aspects of demand for goods and services that might be associated with tourism within the economy; to observe the supply of such products and describe how this supply interacts with other economic activities; and to permit greater international comparability in tourism statistics. An annex presents a provisional list of tourism-specific products as a reference for countries that wish to develop their own list. The publication was prepared by the Statistics Division of the United Nations Secretariat, the World Tourism Organization, the Organisation for Economic Cooperation and Development, and the Statistical Office of the European Communities (Eurostat).