The 2004 Hindian Ocean Tsunami in Aceh Province had a significant impact on the community’s social life and the city’s physical condition. This disaster also left various relics as evidence of the great tragedy that is very important not only as a memory but for social life, science, and cultural development. This shows that tsunami relics or heritage needs to be protected and preserved because it has significant value in the future as cultural heritage. The best and first step is to conduct an inventory and documentary. This study aims to identify the types and distribution of tsunami heritage and then classify them into several cultural heritage categories. The relics that were identified in this study are specified as tangible heritage located in two cities which are Banda Aceh and Aceh Besar. The technique for collecting data combines literature review, interview, and then verified with sites survey and observation. The tsunami relics will be verified and observed in their coordinate location, primary function, condition, and value. The method of analysis used combines the techniques of spatial analysis and descriptive analysis. The result shows that the long list of 175 tsunami heritage is mainly comprised of tsunami pole monuments and has not been recognised as cultural heritage. Meanwhile, some of the others are cultural heritage recognised both before and after the tsunami as its significant value. Tsunami heritage objects can be located within the affected area (with variations in the level of impact) but can also be located outside or even far from the affected zone. Most of them are distributed in the city centre, which is much more significant in determining the development of thematic tourism and other products. Banda Aceh has all the components to become a world tsunami heritage city. The entire Banda Aceh landscape is one comprehensive object: the tsunami heritage city.