This study was undertaken in the context of the Tsunami of 26 December 2004 which was a grim reminder of the need to ensure the protection of coastal and island ecosystems and its people. The first section contextualises the impact of the tsunami by describing the role and function of coastal and marine ecosystems in the Andaman and Nicobar Islands. Section two addresses how ongoing and planned reconstruction, rehabilitation and development activities need to be managed and analyses legal and policy framework for coastal conservation and regulation. The Coastal Regulation Zone (CRZ) Notification of 1991 is examined in detail. Section three lists the loss to life and property for districts as well as specific sites. Section four examines tourism development plans and tourism impacts. The Andaman and Nicobar Administration is urged to examine this issue. The final section offers specific recommendations that emerge from the study. Contact: [email protected], +91.80.25457607 Visit: www.equitabletourism.org, www.equitabletourism.org/stage/readfull.php?AID=651