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Recently ‘Ubiquitous’ related studies are booming in the IT industry. Most of the previous studies mainly have been focused on the technical aspects of Ubiquitous Services. And by reviewing precedent papers and references regarding u-City, ubiquitous, and tourism service, it drew proper criteria to select priorities and evaluated u-tourism service using AHP; technical feasibility, business feasibility, and user acceptance were figured out as main criteria and resulted priority criteria for u-tourism service. The survey for empirical study was executed with IT supervisors of IT industry from September 2, 2009 to September 5, 2009 and total 87 questionnaires were used for this study. As a result of the analysis by AHP, technical feasibility factor was the first and next thing was business feasibility, user acceptance in the evaluation for relative importance of u-tourism service's economic analysis factor priority. As to this, we present not only the direction for the systematic u-tourism service's economic analysis but also the justifiability of u-tourism service's economic analysis. Moreover, there will be a value as the basic materials for reasonably propelling the u-tourism project.