Rural tourism is considered as one of the important parts of the economic activities. This important economic activity in the different views has been taken into consideration. Some know it as a part of the tourism market and some consider it as a policy for rural development. Rural tourism quickly grew in the rural economic and has been the complementary of agricultural activities. The nature of the tourism industry is, create employment, income, diversification, economic, increase of cultural level, community participation and use of local resources. Development of tourism in rural areas, in addition to diversifying the economy and developing its infrastructure, can be a step towards sustainable development in rural areas and social justice by creating jobs, and reverse migration. In general, supporting the village pristine tourist areas and rural tourism, cause to create different and good employment opportunities, increase of national income, the promotion of social welfare and the development of sustainable tourism in rural areas. Rural tourism through influence and effect on all aspects of rural life, leads to grow them both in terms of economic and socio-cultural. This study investigates the efficacy of wooden cottages in attraction of tourism in the city of Masal. A tourism model that has been used in this study, is taking advantage of Gibz- Martin method, the obtained results of the regression analysis of this study indicate that among the several factors of tourism attraction in this region, wooden cottages are known as one of the best resorts of tourism attraction. Studies are conducted in four villages of Masal that Hoome village with 200 wooden cottages and 5000 tourism with amount of 0.85 has the maximum amount of tourism in the region and also wooden cottages are known as a way to attract tourism in the region.