In recent years, tourism has become one of the fastest growing sectors around the globe. Its rapid growth and multiplier effect on other sectors of the economy of any given destination made it a viable tool for development. Considering the immense benefits of tourism, this research evaluated tourism as a tool for economic empowerment in Kogi State Nigeria, using the Confluence Beach Hotel as a case study. The Niger and Benue are the two largest rivers in West Africa and they meet at Lokoja in Kogi state, forming a Y-shape in what is a magnificent union and they then drain southwards into the ocean. While the Niger is brownish in colour, the Benue river is light green in colour. Fishing is carried on extensively on the rivers. There are also ferry and boat services as well as cruising facilities within the view of the confluence. The Confluence Beach Hotel was erected in 1999 in this unique geographical location and primarily offers accommodation, as well as food and beverage services to visitors along with other services and facilities. Since its establishment, the hotel has attracted both domestic and international tourists’. Their expenditure serves as a veritable source of income for members of the local community. The research employed a quantitative method and a questionnaire given to a study population of 100 people comprising the hotel visitors and some locals. Only 86 respondents returned the completed questionnaire and the data supplied were analyzed through the use of simple percentages to evaluate the response of the respondents. From the findings, the study reveals that the Confluence Beach Hotel has positively contributed to the economic well-being of the state and the host community.