The purpose of the research is to investigate the factors influencing value creation in the tourism industry of Ilam province using Delphi technique and content analysis. The current research method is descriptive-survey and based on Delphi technique along with content analysis. The statistical population of this research in the Delphi section includes experts and long-term experts, including professors of the prestigious universities of the country, as well as managers, experts and marketers active in the field of tourism in Ilam province. The desired conditions in this research included at least a master's degree in the field of marketing or tourism management, having an executive work experience of at least 5 years in the field of tourism, having research experience in the field of tourism or marketing, and familiarity with the tourism situation in Ilam province. . Therefore, in the present study, 30 experts participated in the Delphi section, and the purposeful sampling method was used to select the samples in this study. The Delphi questionnaire consists of 9 main components and 34 sub-components, which were obtained from the content analysis method, and according to the results, the factors affecting value creation in the tourism industry of Ilam province include 5 influencing factors: "destination brand management", "brand perception", " Brand experience management", "customer relationship management", and "macro policies" are among the effective factors in creating value in the tourism industry of Ilam province.