Virtual Reality is now widely used by companies as a tool for advertising and to communicate with customers. This technology is also believed that may affect consumer behavior in their purchasing decisions. However, the effectiveness of the VR technology yet to be explored because the production for VR ads is quite costly. Therefore, this study aims to test the effectiveness of the use of VR as a marketing medium in tourism. From the consumer side, VR is a new technology that requires adaptation to use it. How consumers can accept new technologies in the form of VR as a medium that can connect them with a company can be explained using the Technology Acceptance Model, that how consumers may use the technology based on perceived usefulness, perceived ease of use, perceived enjoyment, and perceived immersion. In order to estimate the potential of VR in tourism industry, the TAM framework has been conducted in this study. This conceptual paper will show how VR technology can influence consumer decisions in determining the destinations through on perceived usefulness, perceived ease of use, perceived enjoyment, and perceived immersion. This paper also provides several important theoretical and practical implications for marketing and tourism.