Introduction

Nepal is a landlocked sovereign state located in South Asia. With an area of 147,181 square  kilometre (56,827 sq mi) and a population of approximately 27 million (and nearly 2 million absentee workers living abroad). Nepal is the worlds 93rd largest country by land mass.The mountainous north of Nepal has eight of the world's ten tallest mountains, including the highest point on Earth, Mount Everest, called  Sagarmatha. It contains more than 240 peaks over 20,000 ft (6,096 m) above sea level. Mountaineering and other types of adventure tourism and ecotourism  are important attractions for visitors.

The world heritage  Lumbini  birthplace of Gautam Buddha, is located in southern Nepal, and there are other important religious pilgrimage sites throughout the country. The world's largest temple of Shiva which is located in Kathmandu, attracts many pilgrims and tourists. Other Hindu pilgrimage site include the temple complex in Swargadwari located in the Pyuthan district, lake Gosainkunda near Dhunche, the temples at Devghat  Manakamana temple in the Gorkha district.The government of Nepal declared 2011 to be Nepal Tourism Year, and hoped to attract one million foreign tourists to the country during that year. The tourist industry is seen as a way to alleviate poverty and achieve greater social equity in the country. As well as Nepal has more than 61 ethnic groups and 70 spoken languages. Even in the context of climate Nepal climate is more favourable to live and as well for tourism sector.