Research on Virgin Beach Development as a marine tourism attraction in Bugbug village Karangasem is related to the process of developing a marine tourism destination. Marine tourism is a potential form of tourism, including in "clean industry" activities. Because it utilizes coastal areas and oceans directly or indirectly. Direct activities include boating, swimming, snorkeling, diving, and fishing. Indirect activities such as beach sports activities, picnics, enjoy the ocean atmosphere. Virgin Beach is one of the beaches in Karangasem precisely in the village of Bugbug which has the potential to be developed into a marine tourism. This is because Virgin Beach provides its own uniqueness with beautiful nature, white sand is an atmosphere that is still natural so many tourists who visit marine activities on the beach.The issues studied include: (1) What potentials does Virgin Beach have to develop as a marine tourism attraction in Bugbug village Karangasem? (2) How are the strengths, weaknesses, opportunities, and threats faced by the community in developing Virgin Beach as a marine tourism attraction in Bugbug village Karangasem? (3) How is the strategy of developing virgin beach as a tourist attraction in Bugbug village Karangasem. The above problems were studied with several theories. The theory used is the theory of planning and development theory of tourism area. In addition, in obtaining the data used several methods, namely the method of observation, interview and documentation and elaborated with descriptive method, so obtained a thorough conclusion. This type of research is which uses quantitative and and analyzed descritif qualitative, SWOT using External Factor Analysis Summary matrix and Internal Factor Analysis Summary.The potential of Virgin Beach is its natural and cultural potential. The natural potential consists of natural beauty such as white sand, Kuhan island, cliffs surrounding it and cultural potentials such as the presence of gambelan and some preserved dances. From the potential gained then described the strengths, weaknesses, opportunities and threats encountered and developing Virgin Beach as a tourist attraction nautical. These strengths, weaknesses, opportunities and threats are analyzed by the External Factor Analysis Summary matrix and Internal Factor Analysis Summary to determine the development strategy for the next.The strategy chosen is the strategy of natural resource maintenance, human resource development strategy and market penetration.