The Red Sea Governorate represents a product for sustainable tourism and its development, as the cities of Zafarana - Ras Ghareb - Hurghada - Marsa Alam - Safaga are located. Oil spills often lead to disruption of most navigational services and sometimes to the destruction of tourism by polluting water and beaches, and the study aimed to Develop a proposed framework for measuring tourism and environmental losses due to the oil leakage of ships in the Red Sea Governorate. The researchers used the inductive and deductive approach. An interview guide was prepared with a sample of experts that included (17) experts in various fields, including (7) in the field of environment and (5) in the field of Tourism and (5) in the field of economics to measure tourism and environmental losses, the main tool for collecting data required for the practical side, which was designed and developed after reviewing and surveying literature and field studies related to the study. Pollution in exchange for the application of the principle of the polluter pays the price for what he has wasted of the natural environmental resources, the study suggested careful planning for the advancement of eco-tourism and making its management an integral part It is part of the national strategies for environmental protection and the sustainability of its resources.