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The purpose of this research is to understand the conditions of attributes of MICE destinations in Medan City and strategic development plan for MICE destinations to increase competitiveness using the Cooper method approach in Medan City. This research is conducted using quantitative survey method. Questionnaire and interview are carried out as the data collecting method. The population of this research are the government stakeholders, which are represented by Medan City Tourism Office, and MICE industry entrepreneurs. The sampling technique is conducted by choosing the appropriate respondents which fit the sample criteria. Gap analysis is used as the data analysis method. The outcome of this research shows that the perceptions of the government stakeholders regarding the attribute of MICE are higher compared to those of the MICE industry entrepreneurs. Only the attribute of amenities has low gap, with the value of -0.1. The attribute of attraction possesses the highest gap value. Therefore, it is important for the government to increase the attribute of attraction which includes everything that can be shown to the tourists whether it is culture, natural richesse, or man-made attractions of Medan City to increase the level of competitiveness of Medan City as a tourism destination.