This research is motivated by the emergence of the phenomenon of the rise of increasingly fierce competition led to determinant that affect the income of micro, small, and medium enterprises in religious tourism object Asmoroqondi Tuban district. The purpose of this study was to analyse the determinant that affect the income of micro, small, and medium enterprises in religious tourism object Asmoroqondi Tuban district. Respondents in this study were the perpetrators of SMeS and number of populations of 145 respondents that are scattered around of religious tourism object Asmoroqondi by using multiple linear regression analysis with the OLS method. Dependent variable in research is income and variable having an independent mind would consist of the number of visitors, capital, work experiences. From research producing such variable the number of visitors, capital and work experiences influential significantly against revenue micro small and medium enterprice