This article is a part of the research: “Relationship between capitalist discourse categories and instinctual overfl ow with the subjective views of children and adolescents who have been engaged into prostitution in the form of sex tourism in the Municipality of Pereira”. It explores the relationship between the commercial sexual exploitation of children (CSEC) and the capitalist discourse through one of its forms, sex tourism, as it is considered as the most clearly SEC which allows a logic evidence of functional rationality of the capitalist enterprise, which is clearly beyond the possible and desirable for an harmonious and sustainable development-, and responds to the principle of effi ciency and profi t of this complex economic model.