<p>Tourism development in small lakes has gradually been recognized, yet the institutional structures and arrangements for initiating and establishing tourism still need to be overcome. This requires exploring the necessary but rudimentary components of tourism in small lakes by introducing and embracing the Lake Tourism core concept. Thus, this paper argues that Lake Tourism is the essential foundation needed in instituting small lake factors, but it is often absent or incomplete, making it challenging to commence, develop, and expand tourism. Lake Tourism is about cataloging and understanding the intrinsic constituents of tourism development in small lakes, specifically, the lake’s center, accessibility, facilities, and accommodations. The central theme contributes to the literature by clarifying the meaning of the Lake Tourism concept and its related components concerning small lakes. It also incorporates comprehending and representing the tourism development and small lakes, especially in introducing and establishing Lake Tourism, while providing the groundwork for future empirical research and studies.</p>