The present research examines the economic effects of marine tourism in Lefkada, an island which in recent years has seen great tourism development, especially in marine tourism. The research focused on mainly sailing boats and motor boats, that is, those that make up the Yachting activity. For the purpose of our research, it was considered appropriate to create a questionnaire, which contained all the possible expenses of the passengers-tourists of a boat during their trip. The tourism expenditure made by those on board the tourist boats is converted into income that flows into the businesses of the local and wider economy, as well as into public revenue through the payment of taxes and fees. The benefits from the yachting activity as well as from the operation of the marinas work multiplicatively in the economy both at the local and at the national level.