Royal Viking Line is forming Royal Viking Tours, a separate entity that will offer "high quality tours" to approximately 10 to 15 destinations beginning in early 1988, according to a spokesperson for the line.

Aimed at the upscale market, the new division will feature exotic, inland destinations that will not compete with the company's cruises, he said. Tibet, East Africa, and inland regions in Europe are among the places being considered.

"The purpose of the division is to "keep past passengers in the Royal Viking family," the spokesperson said. "We wanted to offer an alternative to those people who like our product but are not ready to take another cruise yet. The land vacations will have the Royal Viking flavor and stamp."

The new tours will first be marketed to past passengers, who currently total more than 200,000, the spokesperson said.