Problems with estimation of cultural assets and attractions for tourism The article includes the review of the most popular methods of estimation of cultural assets and attractions. It is difficult to estimate the usefulness and attractiveness of cultural heritage for tourism because there are many problems with the selection of the appropriate criteria of estimation. It is also important to avoid subjectivity. The author presents a few methods of valorization, which are used in Poland and abroad. The estimation is often carried out by assigning points for the chosen features of the attraction (for example the Visitor Attractions Inspection Scheme). Sometimes study methods and questionnaire research are used. There is no ideal method and this is the reason for using different methods to estimate cultural assets and attractions for tourism.