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Culture in the broadest sense of this notion is a set of the specific spiritual, material, intellectual and emotional characteristics typical for the society or social group and along with art and literature it also includes ways of living and coexisting, value systems, traditions and views. Sustainability of culture includes exploration, preservation and development of cultural-historical heritage and traditions. Evaluating the socio-economic development and attraction of towns’ culture is considered to be one of the criteria of urban attraction. The article summarizes and evaluates the theoretical aspects of culture in the evaluation of sustainable development and urban attraction. The author analyzes the involvement of the towns of Latgale region in cultural activities in 2005–2009. Further evaluation of availability of cultural services will enable to determine the role and impact of the cultural factor on sustainable development and …