Balikpapan Bay is a semi-enclosed waters located in East Kalimantan Province. As an estuary, Balikpapan Bay has both ecological and socioeconomic benefits. Economic functions such as cultivation areas, transportation routes, ports, and industrial areas are often prioritized over their ecological functions. Even though the role of Balikpapan Bay is also very important ecologically, namely as a place for the reproduction and development of fish and shrimp; feeding grounds for some species; It is also a place to bind nutrients and organic matter. As a semi-enclosed waters that only receive fresh water on one side and the condition of tidal make the estuary conditions quite dynamic which has an impact on the limitations of species that can adapt to these conditions such as mangroves and other unique animals. The existence of these unique and vulnerable plants and animals is a challenge as well as a potential for ecotourism attractions. This study aims to: (1) identify and mapping the potential ecotourism attractions in Balikpapan Bay, (2) identify and mapping villages that have the potential to become ecotourism destinations in Balikpapan Bay, (3) provide recommendations for development strategies for these destinations (4) provide recommendations for development strategies of integrated Ecotourism in Balikpapan Bay. This research was initiated with 5 observational surveys which confirmed the presence of at least 6 (six) protected endangered species; unique species; the natural beauty and cultural objects of the local community as potential tourist attraction. The survey also mapped 5 villages that have the potential to become ecotourism destinations. Interviews were conducted with community representatives from several of these areas which were analyzed using the Fishbone method to see the potential of these areas as ecotourism destinations. The analysis is continued with the SWOT method to formulate recommendations for the development strategy for the destination. In the end, the results of the staging, Fishbone and SWOT analysis, and interviews with experts were compiled as recommendations for the development of integrated Ecotourism in Balikpapan Bay. The development of integrated ecotourism in Balikpapan Bay is expected to become a concept of balanced utilization between protection of ecosystems and sustainable socio-economics.