his article seeks to explain why structural differences occur with destination management in New Zealand and to examine the benefits and disadvantages of particular structures. Drawing on the analysis of a wide range of documents and in-depth interviews with practitioners, these issues are analyzed by taking a functional approach, one which views functions as the building blocks of destination management, takes into account a range of associated functions and considers the various organizational structures through which these are delivered. No one model of destination management exists. Rather, the country s administrative regime permits a mix of statutory and discretionary functions to be carried out under a range of different structures which have been adopted by local governments and the tourism sector in each destination depending on local or regional circumstances. Different views prevail as to which functions are important, whether they should be carried out by specialized organizations or units or brought together in multi-functional bodies.