The construction of the recreational complex is located in the Urcuquí Canton, Province of Imbabura, this undertaking contributes to the strengthening of tourism and economic of the country, providing a high quality service that guarantees the welfare and satisfaction of the tourist; The size of the probabilistic sample is established in 384 people of the provincial population; Descriptive methods, qualitative and quantitative establishes the techniques for surveying clients and interviewing local owners, in addition the method of observation establishes aspects of the behavior of the competition; The statistical analysis of EXCEL determines the projection of the demand, the linear equation,   the correlation and the multifactorial analysis; The market, technical and organizational studies combined with the results obtained from the financial study and economic evaluation such as the NPV, IRR, B/C, Balance Point and Recovery Period applied conclude to be positive, which guarantees the feasibility and profitability of the project.