Cultural and historical heritage and cultural tourism are important factors of the socio-economic development of Podhale rural areas. This region has attractive anthropogenic values thanks to which there is the possibility of practicing in Podhale not only leisure tourism, mountain hiking, skiing or ecotourism, but also cultural tourism being a form of cognitive tourism and sightseeing. In its development, apart from architectural monuments, museums, open-air museums, cultivating folklore, tradition, the activity of self-government authorities is important. The research problem presented in the study concerns the analysis of cultural values and elements of the cultural and historical heritage of Podhale rural areas included in the development strategies of the seven Podhale communes (Biały Dunajec, Bukowina Tatrzańska, Czarny Dunajec, Kościelisko, Nowy Targ, Poronin i Szaflary). These attractions are recorded in the strengths and weaknesses of SWOT Analysis. The research method was to study strategic documents. In order to accomplish the main objective of the work related to the analysis of local anthropogenic values, in March 2018 the two components of the SWOT Analysis of the seven specified communities, were analyzed. Various attributes have been store in them and factors directly related to the development of local tourism, including cultural tourism. The most important included: folklore, architectural monuments, folk art and regional and traditional products. Indirect goals concerned the characterization of the most important concepts related to cultural and historical heritage. On the basis of literature, cultural (anthropogenic) values and the essence of cultural values were described, the concept of tradition, folklore, cultural tourism and rural cultural tourism were defined.