The author presents a reflective account of field-work during a retreat in San Mateo Rio Hondo, Oaxaca, which was used for drafting parts of his Ph. D. thesis. The first part outlines his memories and basic observations to formulate a baseline hypothesis about the local impacts of tourism. The second part describes some of our observations regarding the spatial structure and economic activities of tourism. Based on the profiles and practices of tourists, the author formulated a detailed account of the issues derived from the relationship between tourism and urbanization.