RESUMEN ABSTRACT Conceptualizing the competitiveness of tourist destinations: some reflections Competitiveness is one of the most often referenced topics by economic theory in recent decades. However, it is also one of the most controversial. This article aims to focus the Palabras clave: Competitividad, destinos turísticos, estrategias competitivas. Cuadernos de Turismo, 23, (2009), 111-128 Universidad Nacional del Comahue, Argentina *