Abstract
This study clarified the process of development of voluntary tour guide activities in Tokushima City by analyzing the conditions under which the activities are developed and the knowledge acquisition process of tour guides. Tour guides have acquired the knowledge of tourism resources through organizational learning opportunities. Recently, some local resources regarding civic life have been regarded as tourism resources. Tour guides work by incorporating their time-tested livelihood culture and experiences into their activities. Such creation of tourism resources using wisdom from life experiences brings a different perspective on new knowledge creation to urban tourism.