Abstract
In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.