In the purpose of giving the answers to customers’ harsh exigencies, in the Romanian tourism to be taking into account especially the “accommodation” component. The dimension of technical and material accommodation can be express through: units’ number, rooms’ number, places number. The most used is “places number” indicator. Nowadays as regarding the tourism Romanian investments there are special concerns caused by peculiar determinations. The study aim is represented by identifying of a connection existence between net investments in hotels and restaurants and tourism accommodation capacity, registered among 2002 -2007period in Romania, by using the dispersion analysis ANOVA method.