The aim of this paper is to analyze the relationship between tourism and non-government organisations (NGOs) through the relative contribution each potentially can make in attempting to tackle Nepal's relatively poor human development profile. Subsequently the paper provides an overview of Nepal's economic background, its level of human development, the growing emphasis placed upon community approaches, and the effects of tourism on the Nepalese economy and environment. The paper then discusses the potential for ‘non-government, tourism-funded community projects’ to improve human development. Particular reference will be made to the role of the ‘Annapurna Conservation Area Project’, which through the utilization of tourism revenue, has attempted to improve human development by the introduction of conservation management training and the development of human resource skills.