SWOT Analysis is the most renowned tool for auditing and analyzing the overall strategic position of a tourist destination. SWOT analysis is a structured planning method used to evaluate the Strengths, Weaknesses, Opportunities, and Threats involved in a project or in a destination. It involves identifying the internal and external factors that are favorable and unfavorable to a destination. Plateau State, with her diversified social structure and complex business environment, poses many merits and demerits for clients, both of which affect the destination locally, nationally or intentionally. Thus, a SWOT analysis becomes an indispensable exercise to be undertaken for the destination. This would allow achievable goals or objectives to be set for the destination afterward. The generic SWOT is common to almost all destinations while the specific SWOT usually applies to individual destinations based on the peculiarities and the intrinsic characteristics of each destination. In the wake of series/cycles of violent/bloody ethno-religious conflicts, bombings, terrorism and insurgencies it became critically indispensable. It was therefore critically important to categorically analyze the generic and specific SWOT analyses of Plateau State as a tourist destination. Tourism experts/practitioners/professionals and tourists were purposely identified and selected to attend interactive sessions to analyze the SWOTs of Plateau State. The results of the interactions established that Plateau state is indeed a land of beautiful sceneries, rich cultural and historical heritage and excellent/clement weather/climate. The people of the state are very hospitable and accommodating. These attributes explain some strengths of Plateau State but it was however, quickly noted that Plateau State has experienced series/cycles of violent/bloody ethno-religious conflicts, bombings, terrorism and insurgencies which are all weaknesses and threats befalling Plateau State. The state is the hub of the scenic zone in Nigeria and nicknamed as ‘home of peace and tourism,’ but has in coincidentally become the epicenter of communal conflicts in Nigeria. After her SWOT analyses, it is expected that Plateau State should come up with her tourism development policy and goals in order to sustainably develop, manage and promote her tourism industry to increase her tourism revenue as well as to impact on the state economy to alleviate poverty and diversify the economy of the state and the nation at large.