These are three reflections by three students of seventh semester of the Faculty of Hotel and Tourism Bussiness Administration about the responsibility facing the world heritage, its appreciation and its relation with tourism. In Cultural Heritage: inmaterial goods become material goods, William Heredia stands out the Declaratory of the Carnival of Barranquilla as World Oral and Intangible Cultural Heritage. On her part, Mariel Hernandez points out to the profits of recovering traditions and how tourism can contribute to promote them. Finely, The essay of Cecilia Hinostrosa, The Protection of Cultural Heritage as testimony of mankind, is conspicuous about the problem of ilicit traffic of cultural goods.