||This paper presents the potentials for developing cross-border tourism in the Tatra Mountains. The area is situated in Central Eastern Europe, on the border between Poland and Slovakia. The new political situation (EU enlargement in May 2004) encourages closer cooperation between neighbouring regions and offers promising perspectives for tourism development. The entire mountain range is protected by two national parks – the Tatra National Parks (TANAP in Slovakia and TPN in Poland). The differences in management politics as well as varying infrastructure and the intensity of use have been analysed in order to identify potentials of developing cross-border tourism within the protected area. Additionally, visitors’ expectations and opinions of park managers have been considered. As a result, tourist border-crossings and transnational trails have been pointed. The paper discusses the perspectives of the concept implementation as well as its potential influence on visitor flows in the Tatra Mountains.