Tourism is considered to have the potential to generate foreign exchange revenue, create jobs for all levels, support handicraft and export industries, promote art and subsidise the development of transportation infrastructure; as it’s a vector of development, governments try to coordinate planning with national development and objectives (Richter & Richter, 1985). In the case of Sri Lanka, a developing country under reconstruction following a long and destructive civil war, tourism has also been perceived as a tool for post-war reconstruction and reconciliation. Thus, a blueprint document; the ‘Sri Lankan Tourism Development Strategy 2011 – 2016’, which is a five year master plan, whose objectives are to distribute national economic benefits through tourism to economic development and national social cohesion, was published. Can it really be a bridge for reconstruction? This conceptual paper aims to assess the tourism reality in post war Sri Lanka in the light of the blueprint document. It will review the policy with regards to; firstly public or private tourism development, secondly domestic or international tourism, thirdly special interest or mass tourism and fourthly tourism supply or resources focusing on the distribution of benefits. The paper concludes summarising the key points identified for reviews in the government tourism development strategy. It contributes to the literature on Sri Lankan tourism development post war, notably to review the official five year plan blueprint in its recognition. The discussions in the paper help to build a body of knowledge on understanding tourism policy in the context of national reconstruction and social cohesion.