The purpose of this research is to develop a medical tourism system model. Applying basic principles of the tourism system model introduced by Leiper, this model presents medical tourism components, their roles and relationships, describing a comprehensive phenomenon in the system. Despite a rapid development of medical tourism industry and businesses in recent years, a number of stakeholders are experiencing unnecessary debates and confusions in this area resulting in duplication of policies, waste of budget and human resources. This seems to be mainly contributed by the lack of a theoretical background like a whole system model which explains simultaneously the components of medical tourism and their roles and relationships. This model introduces and explains main elements of medical tourism such as types of medical tourists, medical tourists generating regions(MTGRs), medical tourist destination regions(MTDRs), types of medical tourists, types of medical service providers, medical agencies, medical tourism products, areas of medical tourism services (medical facilities and services, hotel and food and beverage services, tourism facilities and services, and governmental and socio-cultural factors), and types of relevant human resources. This model also presents the differences of services provided to the various types of medical tourists, and a systematic service procedure incorporating service components and human resources required by the tourists as they move from MTGRs to MTDRS and finally back to MTGRs.