This research aims to examine the perceptions of tourists about the attractions of the Mexico City and Lima. Factor analysis technique was used to reduce the perceptions into relevant factors. The methodology used is quantitative, transversal and non-experimental. The results indicate that the tourist attraction of a city has four main factors: the nucleus, the tourism ecosystem, MICE & shows, and the related services. The comparison between the two cities based on the Kruskal-Wallis tests shows a significant difference in three variables: monuments and historic sites, museums and art galleries, and shops and commercial services. where there is a significant difference between the variables. The research has theoretical implications because it determines that tourists perceive attractions at four levels in these Latin American cities, each of which is made up of tourist attractions different from those mentioned in the literature. The research has practical implications, since officials and those responsible for tourism in Latin American cities can improve their plans by considering the factors of tourist attraction that generate a greater influx of tourists in the cities examined.