The paper focuses on the assessment of the role of tourism in the development of towns and cities of the Warmian-Masurian voivodeship. The respondents, representatives of town halls, claim that tourism is important and has an impact on economic development of towns and cities. However, nature and wildlife of the Warmia and Masuria regions are not the key tourist attraction of the regions’ towns and cities. The respondents say that each town and city should build its own unique brand rather than relying on the region’s or a dominating city’s brand. It is however useful for the towns and cities of the regions to cooperate in order to promote the tourist product.