From the ancient times urban tourism was the most attractive areas and geographers defined a city as a live phenomenon which the central part is a heart of the city .The central part of the city reflects history, culture and natural events and political, economical and social incidents. Bazaar, which locates in the centerl part of the city, has been the most important connective, economical & social corridors. Religious – cultural ceremonies have roots in believes and convictions of a nation or a society. Nowadays, these ceremonies are considered as cultural attractions for tourism. In different eras, they were prevalent among people as celebrations and mourning ceremonies and in many cases they were presented in the form of dramas. In the past, because the cities specially city of Tehran has not developed like today, few streets and a square were chosen for these ceremonies in which they were enough for the needs of population of those days, but as the time past and cities were developed and also change of people needs, in attentive to lack of city areas and not allocating special areas for performing of these ceremonies, so many changes have been occurred in which nowadays no unity are seen in performing of the ceremonies and because of these, there is no attraction for tourism.In this study, researcher tried to recognize streets and other areas potential in the central part of Tehran specially bazaar limits in order to find solution of reorganizing the areas in order to reorganizing the religious – cultural ceremonies for attracting tourists (internal & external). In order to achieve this goal, researcher used two points of view which contained participants (bazaar merchants & merchants around bazaar) and religious missions' guardians and dependent organizations guardians (Islamic propaganda staff & police officers). Researcher examined current situation and found acknowledgement of ceremonies performance in different eras and areas background. Researcher also used scientific and practical theories in order to achieve the goals.In this study, practical and cohort research is used. Data collections were based on library research and field study (measurement) and observation field study scope. Also in this study, it is used observation, questionnaire & interviews tools for data collection. It used descriptive analytical & inferential – analytical statistical methods for data analyses with the help of two – sample statistical model and use of "t for two independent groups" and t – test and also with the use of practical research methods, areas and ceremonies performance in comparison to past samples in Iran & other countries, potentials of reorganizing areas and using of Tasooa & Ashoora ceremony as a religious tourism attraction were examined.Research conclusions show that according to the bazaar merchants' efforts, who are providers and participants in Moharram ceremonies, reorganizing of areas for performing Tasooa & Ashoora ceremonies are done. For around bazaar with great areas potentials, till now, no efforts for areas reorganization for Moharram ceremonies have been made. Also on the subject of Tasooa & Ashoora ceremony for tourist attraction, the results of the research shows that holding such ceremonies in the traditional form and in certain large religious places and revival of Tazieh (Tasooa and Ashoora play) could be beneficial.So, planning for reorganizing areas for Tasooa & Ashoora ceremony performance and also reorganizing Moharram ceremony with the emphasis on plans & projects & management & comprehensive control can provide a suitable field for using these ceremonies as a cultural tourism attraction.