In 2007 , 81.9 million foreign tourists visited France . Spain comes second ( 58.5 million in 2006 ) and the United States come third ( 51.1 million in 2006 ) . With 81.9 million foreign tourists in 2007 , France is ranked as the first tourist destination in the world , ahead of Spain ( 58.5 million in 2006 ) and the United States ( 51.1 million in 2006 ) .