This study aimed at investigating the state of tourism and sport tourism in Abu Dhabi which considered the competences of sport tourism, ongoing sport fields and the capacity and condition of places of residence in Abu Dhabi between 2004 and 2008. The statistical population equaled the sample consisting of 40 tourism authorities, experts and managers, hotel, sport club and travel agency managers. To describe the findings and to analyze the data, X2 test was used. The findings showed a significant relationship between the selected years and factors such as tourists' nationality, their selected place of residence (hotel or hotel-apartment) and the rate of their selected hotel. The investigation of the state and capacity of hotels and hotel-apartments showed that tourists increase during these years and 5-star hotels were used more frequently. The survey of sports tourism competences indicated clearly that Abu Dhabi had 94 hotels and hotel-apartments with leisure, entertainment and sport facilities which had the capacity to receive 2 million tourists each year. Tourism and its related factors have grown drastically in Abu Dhabi during these years. The state of ongoing sport fields showed a chance of enjoying a variety of land, water, desert, and beach sports in Abu Dhabi which mostly are in the form of entertaining games and sports as well as local, national and international competitions and events. Tourists can enjoy these facilities as both participants and spectators. Therefore, the model of investment and competences of sport tourism in Abu Dhabi can be considered by authorities for beach cities in north and south of Iran.