The development of tourism in Khuzestan province is facing challenges and problems, and proper planning for the development of tourism in this region is not possible without knowing this scientific region and the bottlenecks in the development of tourism in this region. For this purpose, the factors related to the development of horse tourism in Khuzestan province, which is one of the most important parts of the country for the growth and development of this type of tourism, due to the capabilities of many regions, have been investigated in the present research. The current research is applied in terms of purpose and descriptive-analytical in terms of methodology. Which has been identified from the opinions of 30 experts on this subject using the Delphi method. In order to analyze and analyze the information, 18 factors have been taken from ISM interpretive-structural modeling and then using Mic-Mac software. The research results showed that all the indicators are linked parts that have a high power of influence and dependence, and the indicators of the presence of medical clinics in the place of the competitions and the absence of a valid regional and neighboring market for the exchange of purebred horse breeds are of weak power, but dependence. It is weak and receives the least influence from key and connected factors.