Perception is an important element to determining how residentâ€™s involvement is essential inrncommunity-based conservation area for tourism development. This study assesses communityrnperception towards Mount Gunna Community-Based Conservation Areas for tourism development,rnNorthern Ethiopia. Both qualitative (KII, FGD and observation) and quantitative (201 householdrnsurvey) were employed to generate relevant data. Descriptive statistics were used to analyze thernquantitative data using SPSS version 20 and the qualitative data was analyzed parallel, thematicallyrnand triangulation system. The study area is endowed with rich flora and fauna diversities that can bernused as an important imputes for tourism development. The study result revealed that, 71.9% (grouprnmean 3.68) and 53.55% (group mean 3.19) of the respondents concluded that, communities havernnegative perceptions due to loses of free resources, unfair benefit sharing, unappropriated use ofrnpower. The study concluded that, if the Communities have good awareness and good participation inrnthe study area, the type of benefit gained is not satisfied them and have negative perception towardsrntourism development, Meanwhile, they think as they are suffering a lot of losses in repairing damagedrnproperties. The study recommended that, provided tangible benefits and other optional livelihood forrncommunities in all stages in the study area should be considered as an essential assumption forrnconservation area management and communities well develop positive perception about tourismrndevelopment. Changing perceptions of residents towards tourism development is not only enough, butrnalso their attitudes in relation to the benefits accrued to them from tourism development.