Nepal has a wide range of tourism resources and attractions. The country ranges from about 60 meters elevation to the world's highest mountain peak. It has the Himalayan Mountain range, different types of climate, rich biodiversity and beautiful landscapes. The world's major highest mountain peaks, mountain ranges, world famous trekking destinations and cultural diversity, historical landmarks and natural heritage and professional hospitality. With some exception, the volume of tourist has been gradually increasing and recently it has reached to over one million. However, tourism development is still in its early stage as the volume of tourist is still low and it is further characterized with seasonality with short period of stay. Based on the secondary data, this paper examines the changing size and the trend of tourist flow to Nepal. The findings show an increasing trend of tourists with gradual shifting geographical areas of origin of tourist. Furthermore, a shift has also observed in the purpose of the visit of tourists.