Tunica is a town in and the county seat of Tunica County, Mississippi, near the Mississippi River. Until the early 1990s, the rural town was one of the most impoverished places in the United States, and its population has declined since the peak in 1970. It is semi-famous for the particularly deprived neighborhood known as "Sugar Ditch Alley", named for the open sewer located there. Its fortunes have improved since development of a gambling resort area nearby. While population growth has occurred mostly outside Tunica, the major casinos employ numerous locals. They attract visitors from nearby Memphis, Tennessee, West Memphis, Arkansas and all over the Southeast.
The town is the fourth community to serve as county seat of Tunica County, succeeding earlier county seats at Commerce (1839–1842, 1842–1847), Peyton (1842, temporary) and Austin (1847–1888).