The aim of this report is to seek conceptual clarification of 'Maori tourism', 'Maori tourism business' and 'Maori tourism product'.To achieve this aim, the report has the following objectives: To review the different definitions of Maori tourism; To provide a broad conceptual framework for defining Maori tourism (business and product); To identify and describe common values that characterise Maori tourism. A Kaupapa Maori research approach was employed to achieve the objectives. It is critical that Maori research is framed within a culturally relevant perspective.