A country’s touristy appeal depends on its history, natural beauty & archaeology. From the viewpoint of resources, Bangladesh has attractive unadulterated natural beauty, heroic historical background & archaeological resources. In tourism industry, accommodation plays a vital role. The motivation to travel is usually led by the desire to experience a wider tourism product. Accommodation as a tourism product has to reflect the vital components of any business product. Accommodation means a place where tourist can find food & shelter provided s/he is in fit position to pay for it. There are various types of accommodation from a five star deluxe hotel to a normal budget class hotel. Many changes have taken place in accommodation recently. This research focused the present conditions and future potentials of accommodation in Bangladesh. Due to some limitations of this, tourism sector Bangladesh can't explore her beauty properly in front of the world. Moreover the research are poor in this sector.so tourist didn't get avail enough information of it. Through this study we focused on the facilities of Dhaka, Cox's bazar, Rangamati, Chittagong city and Foy’s Lake as tourist places. Based on the both primary and secondary data, we tried to represent a clear picture of accommodation of Bangladesh. The research has identified the prospects of tourism industry of Bangladesh, analyzed the SWOT analysis, and also suggested remedial measures of the problems of tourism sector.