This article attempts to bring together issues around sustainable development, tourism and poverty alleviation with reference to sustainable tourism in Nepal. In the first part, it focuses on sustainable development. Background to tourism issues and sustainable development in South Africa and Nepal is provided. Sustainable tourism issues in Nepal are then discussed. The article also includes examples of the use of foreign development aid in Nepal, before turning to consider nature conservation and the role of two initiatives, the King Mahendra Trust for Nature Conservation and the Annapurna Conservation Area Project. Some pointers are provided in the concluding remarks on the way forward for South Africa and further research that could be undertaken.