Nepal known as Himalayas has to offer many different types of trekking routes from east to west & south to North. Panchpokhari Trekking (Panchpokhari: 4010m) route situated in northern Sindhupalchok district east of Kathmandu on the Kathmandu – Chauthara highway (Kathmandu –Jiri road) is rich in tourism resources. Cultural heritages like GauratiBhimeshwor temple, Tauthali Mai Temple, Sunkoshi Temple, LarkeGhyang are the popular pilgrimages in the district. Sunkoshi and Bhotekoshi are the world famous rafting rivers which are flowing via this district. Similarly, PanchPokhari (5 lakes) are most popular trekking destination which has religious and cultural important. Bungee Jump over the BhoteKoshi River is another attraction of Sindhupalchok. Tatopani (Hot Water Spring) nearby Nepal China boarder is popular as pilgrimage place. Besides these, there are so many attractions that are still behind the flash. Hill stations like Tamche, Ghunde, YangimaDanda has high probability for tourism. Although one of the least developed, this district can be one of the finest tourist destination attracting both national and international tourists. The tourist places of this district include Langtang National Park, LangtangHimal, JugalHimal, PanchPokhari, Tatopani, and GauratiBhimeswor. Yearly, thousands of tourists visit Ultimate Bunjee at The Last Resort, the longest freefall in the world (500 ft) into Bhotekoshi River. It is located at 100 km from Kathmandu near Araniko highway and just 12 km from China border.