Introduction: Today the emergence of digital technologies has dramatically changed the tourism industry; such modern technologies is Virtual Reality (VR). This innovative technology creates unique and amazing experiences for tourists and is widely used by tourist destinations. Nevertheless, VR technology, despite its potential, has not been extremely used by tourist destinations in Iran. Purpose: This study aims to investigate factors affecting the adoption of VR technology in tourism based on TAM theory. Materials & Methods: The sample of the study totaled 260 visitors from three different destinations by VR technology. Online questionnaire and convenience sampling method were used to collect data research. The reliability and validity of the research structures were confirmed using Cronbach's alpha coefficient and average variance extracted. Partial least square and structural equation modeling (PLSEM) was applied To analyze the research hypotheses. Discussion & Results: According to the results, the positive and significant effect of visual appearance on perceived enjoyment and the positive and significant impact of perceived enjoyment, perceived usefulness, and perceived ease of use on attitudes toward VR were confirmed. The results also indicate a positive and significant effect of the intention to use VR to recommend it. The positive and significant effect of attitude toward VR on intention to use and intention to recommend was also confirmed. Conclusions: As the current study results demonstrate, VR technology can be used as a unique marketing tool to promote tourism destinations. This technology may also enhance tourists' behavioral intentions, as it can positively affect consumers' attitudes. Because this Research is among the first studies investigating Iranian attitudes toward using VR, The results can be beneficial for managers and marketers of tourism destinations and help them utilize this technology as an effective advertising and promotional marketing tool.