This study analyzes the potential and orientations for sustainable tourism development in Đắk Lắk Province in the context of expanding development space through the “Highlands - Sea” linkage model. With abundant natural resources combining the forest ecosystem of the Central Highlands and the eastern coastal and marine space, Đắk Lắk possesses favorable conditions for diversifying tourism products and enhancing destination competitiveness. During the 2024-2025 period, the province’s tourism sector recorded positive growth in both visitor arrivals and tourism revenue, initially demonstrating the effectiveness of exploiting the new development space. However, the development process still faces several limitations, including inadequate infrastructure, insufficiently differentiated tourism products, low-quality human resources, and digital transformation that has yet to meet development requirements. Based on these findings, the study proposes several key solutions, including improving institutions and planning; developing distinctive tourism products; investing in infrastructure and human resources; promoting digital transformation, regional linkage, and environmental and resource protection. The research findings contribute to clarifying the scientific and practical foundations for sustainable tourism development in Đắk Lắk Province.