Beaches are Brazil’s primary tourist attraction. More recently, coral reef tourism has providing value-added attractions for some of these localities. Tourism, a potential conservation tool, can also have a negative effect on coral reef ecosystems. Despite existing environmental legislation, the weak law enforcement, coastal development and inadequate carrying capacity assessments threaten Brazil’s reef resources and its tourism industry. This chapter provides an overview of Brazil’s coral reefs and reef tourism and identifies primary legislation regulating reef use and conservation areas. By highlighting reef tourism destinations and assessing impacts on reef health, we suggest ways to minimise tourism impacts on reefs while supporting a sustainable tourism industry.