The Irish Examiner reports that around €167 million came into Cork- just €5m more than was spent in Kerry.
It means Cork is the county with the highest domestic tourism spend, however the figure is a 46% drop on the previous year.
Tourists spent an average of 3.6 days in Cork last year, the fourth longest stay after Donegal, Kerry and Clare.
Meath and Laois/Offaly are the counties with the lowest tourism spend with €11 million.