1 Opportunities and threats of Sheraton Saigon Hotel and Towers in recent issues of newspapers and magazines: Opportunities: -Political: Vietnam is one of the country that have a stable political, belongs to ASEAN area, Vietnam Government support development hotel and restaurant business -Economical: For everybody but especially for businessman, company which has high income and also has the needs of relax - Environment: Beautiful landscapes, attract a lot of tourists from all over the world - Can develop and expand the scale Threats: -Appear a lot of huge brand of hospitalities industry such as: Hilton, Park Hyatt, New world, - Level of education as well as the way of communication with foreigners still have some difficulties, solving problems and training skills for staff is still limited