The importance and relevance of the research of the new form of international cooperation, transfrontier cooperation, cannot be overemphasized because this is border regions activity development that encourages social and economic relations expansion into the other regions of neighbouring countries. The authors used methods of contrastive, system, factor and structural analysis as well as methods of systematization, generalization and SWOT-analysis that helps to study the issue in a comprehensive way taking into consideration various factors that influence cross-border cooperation strategy development. The research results originality consists in the specification of the “transfrontier cooperation” scientific concept, of its essential features, types and specific project goals. Moreover, the authors conducted comparative analysis of these resources based on the research of tourism and recreational potential of Poland, Lithuania and Kaliningrad region of the Russian Federation. Furthermore, it was proved that not only border state authorities should be interested in the increase of tourism and recreational potential utilization efficiency but also the economic entities participating in certain cross-border cooperation projects. The support of the local community is also very important as the play an essential role in tourism development. The article is of theoretical value for the scientific research in the sphere of cross-border cooperationstrategy development at the expense of tourism and recreational potential utilization efficiency growth.

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