Tourism in the island of Bali started to develop only in the 1970s (Thullen, 1996). Most of the tourism activities in South Bali are related to the color of white and blue, which is the natural resource of beaches and seas. Under the water, Bali has many impressive dive sites, visibility underwater is good with warm water temperature of average 27? (Bali Tourism Board, 2011). Bali Hotel Villa Blog (2010) suggested that Sea Walking in Sanur and visiting to Lembongan Island and Penida Island for diving and snorkeling are two out of top three must-visit places in Bali.It approved that tourism activities related to the seas are more popular in South Bali. South Bali has a lot of diving and snorkeling areas with lots of colorful hard and soft corals and ample tropical fishes, turtles, dolphins and etc (Bali Tourism Website, 2010). It has become the gateway to experience such enchanting underwater world. The beaches and waves give visitors in South Bali great opportunities for surfing since South Bali is the gateway for hardcore surfers to explore excellent quality waves (Bali Tourism Website, 2010).In addition, there is a surf school in Kuta provides a new technique of teaching surfing in an interesting way (Odysseys Surf School, 2011). It is definitely one of the tourism activities that fully utilizing the natural resources of the beaches and seas in South Bali. Almost all of the visitors come to South Bali for the sun, sand, seas and water sports; therefore it makes South Bali a famous place for tourism activities related to the beaches and seas. It is also a significant selling point of South Bali that visitors in South Bali enjoying natural resources in both exciting and relaxing ways.For the natural resources protection, according to The Jakarta Post dated 12 January 2001, during October 2000, the Indonesian government officially submitted the draft of development plan covered natural resources development and environmental management. The draft confirmed the management of natural resources in the past was a short-sighted venture and focused on exploiting natural resources to gain foreign reserves to support high economic growth solely (The Jakarta Post, 2001).Although natural resources development and protection have been considered in 2000, environmental problems are still becoming serious in South Bali, reported by The Jakarta Post in May 2007. Beaches in Bali are polluted by rubbish. Volunteers formed a team including several divers to participate in a cleaning up beaches campaign in a weekend. Obviously, not only would the garbage contaminate the beaches and water quality, but also seriously damage coral reefs as well as the intention of tourists to visit.Potential threats from coastal development, marine pollution, and over-exploitation of marine resources made coral reefs in South Bali waters fell into an alarming state (The Jakarta Post, 2007). Another newspaper article from The Jakarta Post dated 9 July 2007 mentioned that Public Works Ministry’s Agency for the Conservation and Restoration of River and Coastal areas recorded about 2 kilometers of the island’s 436-kilometer-long coastal area in Bali were damaged annually (The Jakarta Post, 2007).It forced the government to implement environmentally friendly development policies as well as responsible tourism to keep its position as the country’s premier holiday destination. An environmentalist emphasized that mass tourism on Bali over the last thirty years has caused considerable environmental damage to the beaches, coastal areas and water quality, where Sanur is said to be having the most polluted beaches, both sea erosion and water pollution (The Jakarta Post, 2007).It was due to a lack of good waste management systems that beachside establishments and tourists threw rubbish irresponsibly. The cost of recovering the beauty of the beaches is far greater than the amount needed to preserve the environment in the first place (The Jakarta Post, 2007). These are strong evidences that responsible tourism is significant to South Bali’s tourism development.