This study is focused on the financial analysis of the tourist hotel in seoul. One is founded the superior hotel in seoul, Korea, and the inproved financial options to operate effectively the tourist hotel. To attain the objective, this study approached analysis techniques such as Cost Analysis, Capacibility Analysis to get out of debt, and Profits Analysis. Lotte hotel is founded the most effective operation. The hotel is operating at the high of level in cost controll, capacibility to get out of debt. Also, Renaissance hotel can be the most efective operation though the adjustion of cost controll, capacibility to get out of debt. In this regard, the results of this study are important at the improved hotel management of the other remaining hotels.