The article has used a questionnaire designed according to the Likirt scale to interview the willingness to participate of households in Cu Vai village as well as the community's material resources that can be mobilized in tourism development activities. The results show that 100% of surveyed households are willing to participate in tourism development, of which 10 households are willing to participate in providing accommodation services, 7 households are ready to provide food services. The level of willingness to mobilize available financial resources of households reaches 120 million VND/household, of which 4 households have the ability to invest up to 400 million VND to improve facilities for tourism. The research results also show that the biggest barrier for the community to participate in development in Cu Vai village is the capacity level of the workers. Therefore, it is necessary to have the support of local authorities in improving the qualifications, awareness and professional skills of the local community