Unwanede, Chibuzo C., Eja Eja. Iwara, Agaku, Deun D., James, Daniel Daniel
Calabar is one of the major cities with various recreational resorts that are usually utilized by various individual during leisure hours. This research is anchored on resort utilization with emphasizes on who bear the burden and reap dividend in Calabar. Questionnaire and checklist were used as instrument for data in obtaining from the field. The result from that data collected indicates that the resorts operators even though they reap from the resorts through income generation, increase in visitors arrivals they also encounter various burden such as poor patronage, high taxation from the government, poor government commitment in tourism activities and residents poor attitude tourists recreation. The data obtained also reveals that visitors had some burden in the course of resorts utilization in Calabar such as lack of space in the resort, poor resort maintenance. However, form study findings, to ensure effective resorts utilization, it was recommended that all stakeholders in resort development must ensure that the needed facilities are put in place to ensure increase in resorts utilization in Calabar.