The purpose of this response to the original work by Yang, Lin and Han (Tourism Management, 2009), is to continue discussion of the impacts created by the formal accreditation of sites through the process of UNESCO recognition. In the particular case described by Yang, Lin and Han, alternative interpretations of the results may be offered. Additional evidence is also provided from instances in Italy and overall it appears that econometric analysis questions the degree to which UNESCO accreditation generates the economic returns from tourism that may have prompted the original applications. (C) 2010 Elsevier Ltd. All rights reserved.