The subject of this thesis is the analysis of tree houses as accommodation facilities in Croatia. The goal is to explore new opportunities for improving the current offer and to benefit from ideas and opportunities within the business concept in author's future entrepreneurship. Most of the collected data comes from secondary sources and the only primary data used in this thesis are investment calculations, the expected costs of the future enterprise and the results of the survey conducted by the author trough online channels. All the tables and graphs are analyzed according to the current situation on the Croatian market, collected from up-to-date and reliable sources. The majority of the information was gathered from the Internet because it contains the largest number of accommodation facilities, as well as the information about the products needed for the analysis. Furthermore, in this thesis we wanted to show that this niche and type of accommodation in the area of the Republic and Croatia have not been completely developed and that there is the potential and plenty of room for development and progress. In order to develop this type of accommodation, it is necessary to invest a lot of effort in product marketing.