Tourism in Israel is one of the country's major sources of income, with 3.4 million tourist arrivals in 2010. Israel offers a plethora of historical and religious sites, beach resorts, archaeological tourism, heritage tourism and ecotourism. Israel has the highest number of museums per capita in the world.
The country abounds in archaeological tells, national parks and national reserves, hiking trails, hot springs and Kibbutzim - some offering guesthouses and country lodging. They are undergoing a process of modernization and re-organization. Well known in Israel for great contributions to Israeli history, politics, army, and Zionism.
The most popular paid tourist attraction is Masada. Other most visited cities in Israel are:
Jerusalem - The capital of Israel. The oldest walled part of the city is one of the oldest cities in the world, and a World Heritage site. A holy city to the three major Abrahamic religions: Judaism, Christianity and Islam, it has a myriad of historical, archeological, religious and sundry other attractions visited by about 2 million tourists annually
Tel-Aviv - Israel's second-largest city, and a cosmopolitan, cultural and financial global city. Tel Aviv exhibits a Unesco world heritage area of Bauhaus architecture. Its beaches, parks, bars, cafés, restaurants, shopping, cosmopolitan lifestyle and 24-hour culture have made it a popular tourist destination for domestic and overseas tourists alike, contributing to its reputation as "the city that never sleeps”.
Safed - The highest city in the Galilee and of Israel. Since the sixteenth century, Safed has been considered one of Judaism's Four Holy Cities. Since that time, the city has remained a center of Kabbalah, also known as Jewish mysticism and currently famous for its artisans.
Acre - One of the oldest continuously inhabited sites in the country and historically, was regarded as a strategic coastal link to the Levant. Acre is the holiest city of the Bahá'í Faith and is a Unesco world heritage historical town.
Haifa - The largest city in northern Israel, and the third-largest city in the country. Haifa has a mixed population of Jews and Arabs, and is also home to the Bahá'í World Centre, a UNESCO World Heritage Site. The city is a major seaport located on Israel's Mediterranean coastline in the Bay of Haifa and  plays an important role in Israel's economy.
Tiberias - Since the 16th century, has been considered one of Judaism's Four Holy Cities. According to Christian tradition, Jesus performed several miracles in the Tiberias district, making it an important pilgrimage site for devout Christians. Tiberias has historically been known for its hot springs, believed to cure skin and other ailments, for thousands of years.
Nazareth - It’s population is predominantly made up of Arab citizens of Israel. In the New Testament, the city is described as the childhood home of Jesus, and the site of many of his reported acts and miracles. As such is a center of Christian pilgrimage, with many shrines commemorating biblical events.
Masada - site of ancient palaces and fortifications in the eastern edge of the Judean Desert overlooking the Dead Sea. After the First Jewish-Roman War a siege of the fortress by troops of the Roman Empire led to the mass suicide of the Sicarii rebels.
Eilat - A busy port as well as a popular resort, located at the northern tip of the Red Sea, on the Gulf of Eilat. Eilat's arid desert climate is moderated by proximity to a warm sea. The city's beaches, nightlife and desert landscapes make it a popular destination for domestic and international tourism.
Caesarea - The old city includes Roman and Crusader ruins, such as the amphitheatre (where concerts are frequently held), as well as the harbor from which St. Paul was taken as a prisoner to Rome. The grassy golf club and villas are newly developed in this coastal city, which has become increasing popular to tourists.
Seas and lakes:
Mediterranean coastal strip - Sunny beaches and hotel resorts.

Dead sea - The lowest point on the Earth's surface and the deepest hypersaline lake in the world, famous for its buoyancy and medicinal qualities.

Red Sea - Sunny beaches and hotel resorts, popular destination for SCUBA diving and water sports.

Sea of Galilee - Sunny beaches and hotel resorts & Important Christian holy sites such as Mount of Beatitudes.