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Leading Spain, and the United States, France has the highest number of tourist.

"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). This 81.9 million figure excludes people staying less than 24 hours in France, such as northern Europeans crossing France on their way to Spain or Italy during the Summer. France features cities of high cultural interest (Paris being the foremost), beaches and seaside resorts, ski resorts, and rural regions that many enjoy for their beauty and tranquillity (green tourism). Aside from casual tourism France attracts a lot of religious pilgrims to Lourdes, a town in the Hautes-Pyrénées département, that hosts a few million tourists a year.

Tourism brings revenue to the French economy and increases knowledge of the nation to investors. Tourism doesn't lead to major environmental concerns, because nothing is produced."

Source: http://en.wikipedia.org/wiki/France#Economy