This research was carried out in order to determine the profile of the domestic and foreign tourists who visited the enterprises performing the equestrian trekking activities in called Core Cappadocia, Nevşehir. The questionnaire used in the study was composed of 21 questions and 2 expressions with a 5-point Likert scale and face to face survey technique was applied. The surveys of 203 domestic and 203 foreign total 406 tourists were analyzed using frequency distribution and independent sample t test. According to the findings of the study, when the differences between domestic and foreign tourists are examined; It was determined that workers from domestic tourists, officers of foreign tourists; domestic tourists those have less than 2000TL and 2000-3000TL income, foreign tourists who have 2000-4000 $ income; domestic tourists from Ankara, foreign tourists from China was found to be intensely existed. In addition, it was determined that domestic tourists travel more with families and independently; foreign tourists travel with friends and by travel agencies - independently. It has been seen that domestic tourists visit equestrian trekking facilities mostly for entertainment and foreigners visit for learning different equestrian styles. It has been seen that domestic tourists learned equestrian trekking enterprises after the arrival and foreigners learned from the internet. If the services are prepared and presented in accordance with the findings, comments and suggestions of the study, a business environment that can satisfy the mentioned tourist profile can be created. In this way, both the business image and profitability will be positively affected.