Many countries around the world are trying to diversify sources of national income, and one of the best ways to increase that income is through tourism. Cultural heritage is one of the most important resources to support income from tourism. Saudi Arabia has an important tangible and intangible cultural heritage that faces the challenge of making it acceptable as a valuable cultural resource. Heritage sites as the main source of cultural tourism should be seen as an essential contribution to any tourism development plan, especially in law. The findings of this research show that heritage development is the result of heritage management and the tools it uses. The relationship between the national and local levels is critical to the management of cultural heritage in Saudi Arabia. This management directs through written laws and guidelines within specific definitions that are established mainly at the national level. Furthermore, definitions or laws are not the only mechanisms for the control, development, or management of heritage. Other important requirements must be considered. For example, the power of societies and the level of individual and public awareness are other mechanisms that can positively or negatively affect heritage.