Kwa Falls is located at Akamkpa in the Southern Senatorial District of Cross River State with serene water, rich soil and natural forest. Cross River State has been cut in the center of accumulated issues in the tourism sector which have been in existence for over a decade now. Tourism in Cross River State has passed through so many rigorous process from the government to the operators and investors, the Cross River State tourism sector has been operated on who can perform, not as in the sense of enhancing the state economy gross domestic products (GDP) from the 1999 democratic dispensation (Regime) in the state tourism sector is regarded as a festival department, the operators (administrators and management) of the state tourism planning are on board for political appointment not economic development, as such has relegated the sector. Therefore, the challenge of Cross River State tourism sector did not just exist, but has growth from the mismanagement, misguide, misdirection and misappropriation to the relegation of department (ministry) for culture and tourism. Comparing Nigeria tourism to Cross River State, it can be safely argued that Cross River State is noted more for its tourism enterprise than for anything else. This study, “Geo-strategic Location of Kwa Falls” and its economic importance to the Akamkpa people attempts to demonstrate that foundation of Akamkpa tourism is embedded in its history and environment and it is from these pristine bowels that the current initiatives can truly find rhythm, momentum and relevance.