Cusco, Peru is the most visited city in Peru. It is home to the city of Cusco, the Sacred Valley of the Incas, and the citadel of Machu Picchu, one of the Seven Wonders of the World. The city of Cusco was the capital of the Incan Empire and was placed on the UNESCO World Heritage Site by the United Nations in 1983.

Incan monuments are littered throughout the city and are without a doubt some of the most impressive in Peru. Additionally, after conquest by the Spanish, they attempted to bring their architectural and cultural influence to the city and rid of the Incan presence. Their goal was only partially successful as their architecture and culture did remain however with the occurrence of earthquakes and other natural event over the centuries, the more well-built Incan buildings remained in accompaniment of the Spanish architecture. This is what has given Cusco its unique blend of culture. Being the most touristically developed area in Peru, tourism is by far the largest industry and infrastructure is extremely well developed.

The city of Cusco has thousands of hotel rooms ranging in quality from hostels to five-star hotels. Gastronomy is representative of all of Peru as well as local cuisine. International cuisine is also largely present in the city's many restaurants. The city has a wide variety of languages due to the large tourist presence with many common languages spoken other than Spanish being English, German, and French. In addition to these languages, Quechua is spoken by many residents of the city along with Spanish. The city is a hub for Peruvian tourism and most agencies have offices in this city. Major attractions in and around the city include the historic downtown with colonial architecture and the main plaza, Sacsayhuamán, the palace of Inca Roca, neighborhood of San Blas, and the archeological sites of Qenko, Pukapukara, and Tambomachay. The Sacred Valley has a multitude of picturesque towns such as Písac, Maras, and Chinchero. Additionally, a variety of archeological sites such as Ollantaytambo are located in the valley.

Arguably the most popular tourist attraction in Peru is located a few hours from Cusco by train, the citadel of Machu Picchu. These ruins are beyond description and are the most beautiful and important legacy of the Incan people. The site is one of the Seven Wonders of the World and a UNESCO World Heritage Site. Machu Picchu can be accessed by the PeruRail train or a hike on the Inca Trail.