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Faced with new touristic practices, the evolution of public structures and the (re)structuring of mountain territories, a key issue for development rests on tourism diversification and, presumably, reorganisation of touristic areas. Considered for decades for their sole touristic and leisure vocation, mountain territories are nowadays the focus of decisions to reorganise their socio-economic, environmental and cultural sectors. The existing mono-centred production model, focussing on a single type of activity, often at a single site is being questioned. In this context the valorisation process of heritage resources often appears as a key pointer in analyses dealing with a territorial approach to territory development. Based on the analysis of a series of decisions regarding territorial excellence and innovation – the Pôle d’Excellence Rurale (PER) set up in 2011 in the Neouvielle massif, French Pyrenees – the paper questions the potential of heritage considered as a resource to foster a new tourism production system for mountain territories. From a detailed qualitative survey of governance logics and the resulting interactions between the players involved, the paper highlights the various types of regulations which have led to diverting the heritage valorisation objective, thus making any attempt at a tourism diversification strategy illusory.