Tourism is one of the important sectors in giving a good economic impact for the State ofKelantan. Gunung Stong State Park (GSSP) is one of them due to the presence of second highestwaterfall in Southeast Asia, Jelawang Waterfall. This study is to identify the benefits received bylocal communities and to determine the role of GSSP in providing income from sustainabletourism. Results show that local communities receive benefits in term of road maintenance,exposure to tourists, improvement of infrastructure quality, enhancement of recreational activitiesand revenue potential. Result also indicates GSSP play roles in income from sustainable tourismand local communities have high awareness on the importance of GSSP. Entrepreneurship plays acrucial to helps and improves the quality of life of local communities.