This chapter presents an approach to planning for indigenous tourism. The IPCOST model is based on two premises: that it is important to maintain cultural diversity and to maintain authenticity by minimizing cultural impacts. As more and more indigenous communities come into contact with tourism, often not through their own choice, they need procedures, time and resources to evaluate effectively in their own terms the implications of tourism for their environment and their way of life. The IPCOST approach is presented in a framework suitable for use by indigenous communities and designed to incorporate their priorities, values and needs.