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A comparative analysis of 59 ecotourism sites in Maharashtra has been conducted, focusing on 10 parameters classified into two major categories: infrastructure development, and financial data. Each parameter was evaluated on a scale of 1 to 10, providing a clear representation of site performance and investment efficiency. The findings reveal significant budget allocations for infrastructure development, while ecotourism—despite its sustainable growth potential—receives limited funding, indicating a need for improved resource allocation. The study identifies gaps between site potential and current rankings, highlighting untapped opportunities. Among the 59 sites, 17 were classified as high potential, 27 as medium potential, and 13 as low potential, with two sites not qualifying as ecotourism destinations. Most sites fall into the medium potential category, with a notable number classified as low potential. The balanced sanction cost, typically 50% of the total project cost, suggests opportunities for optimizing initial cost allocation. Financial assessments indicate substantial infrastructure spending, crucial for site functionality, but ecotourism initiatives remain underfunded, necessitating strategic reallocation to promote sustainability.