Resumo: The aim of this paper is to quantify one of the characteristics of the production function of the tourism sector in the province of Buenos Aires: the dominant factor content of their touristic resources, one simplified concept which shows the factors of production incorporated in goods. For its estimation and the touristic characterization of the different municipalities of the province, the following elements are used: the inventory of touristic resources of 134 municipalities of the province; their classification into the five categories listed by OEA; and the factor intensity of each category. One interesting result is that most municipalities with high touristic GDP show a dominant factor content of capital, the implication being that comparative advantage in the Province of Buenos Aires in Argentina is based on contemporary technical, scientific and artistic work. It may be concluded that there is place to exploit tourism in Argentina, what points to the need to accompany them with a correct design of public policies.
