Despite an increasing awareness within institutions of the link between tourism promotion and Intangible Cultural Heritage (ICH) and the abundant research on ICH, the studies conducted on the relationship between ICH and tourism are still limited from a critical perspective. Mainly based on a review of literature, and on our own researches on this subject in different geographical areas, this chapter aims to examine whether the relationships between tourism and ICH can raise research questions able to renew both heritage and tourism studies. The first field of reflection concerns the territorial forms of tourism promotion in connection with ICH. The second concerns the use of the notion of authenticity, officially removed by the field of ICH, but mobilized by heritage actors and stakeholders, and crucial from a tourism perspective. The third point of discussion concerns commodification and more precisely the analysis of how ICH is involved in tourism projects. This confirms the need to approach commodification and heritage making processes in their co-construction.