Abstract
This study compares the governance of tourism planning between Hong Kong and Macao - the two Special Administrative Regions (SARs) of China. Through using the qualitative research method, the two SARs' institutional frameworks of tourism planning are investigated. The political economy framework is also applied to explain how the wider political-economic conditions of each society shape the governance. The results reveal that despite governance under similar Basic Law and sharing the same culture, the two SARs have very different forms of power relations resulting from their unique political-economic circumstances. Both have a centralized mode of governance but Macao's is more centralized and fragmentary than that of Hong Kong. Through this comparative research, a better understanding of the two societies and their structures and institutions can be gained and useful lessons learnt about the two SARs.