The aim of the work is constructing a synthetic index of valuable nature- and landscape-related tourism features in Poland’s countryside and small towns. Six diagnostic features were used; three represent fundamental components of the natural environment, while two assess natural and landscape value by reference to the different categories of protected area, and one relates to health aspects. The values for the synthetic index are set against the distribution of tourist traffic. This provides for a proposed classification of local administrative units from the point of view of the level of use being made of attributes of nature and the landscape. Among them were: 1) areas active in tourism with highly-valuable features of nature and the landscape; 2) areas active in tourism despite features of nature and the landscape being of only limited value; 3) areas not active in tourism despite having highly-valuable features, and 4) non-tourist areas. The assessment has made it clear that a large number of communes are characterised by high level of nature- and landscape-related values. However, in many cases, these attributes present are not taken advantage of to develop tourism. Dormant potential may of course be mobilised in such areas, as efforts are made to increase local community and business activities.