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The article presents selected post-industrial heritage sites in Poland and the USA. Comparative studies conducted by the authors concern economic, financial and socio-cultural aspects. The research methods used include a diagnostic survey and analysis of financial documents of selected post-industrial facilities in Poland and the USA. The authors carried out financial analyses of the functioning of selected post-industrial cultural heritage facilities. The aims of the diagnostic survey were to examine public opinion regarding the financing of post-industrial facilities and the interest of young people in post-industrial monuments. Furthermore, the researchers aimed to identify potential customers and determine the most effective methods of promoting post-industrial cultural objects and post-industrial tourism. These research results can be used by authorities managing post-industrial cultural monuments as a guideline for designing marketing activities and segmenting the market for post-industrial tourism services. This will allow marketing information to reach defined target groups more effectively. Surveys showed that respondents from both countries agreed about the need to protect post-industrial heritage. Significant differences in opinions concerned interest in post-industrial tourist offerings. In Poland, 88% of respondents believed that post-industrial facilities can arouse the interest of tourists, whereas only 28% of respondents believed so in the USA. This article considers the development of post-industrial tourism and the revitalization of post-industrial facilities from the new perspective of potential users.