During the pandemic, people were not permitted to travel physically; now that VR technology is maturing and being applied in various contexts, people are considering VR travel as an alternative method to complete a trip, to enhance the experience of traditional travel. Concerned about contracting an illness, some individuals have difficulty traveling physically, so they opt for virtual reality tourism. This paper applies the S-O-R theory to examine the stimulus from the external environment, the internal status of the organism, and the response the consumer will make to comprehend the physiological path of visitors in the context of VR tourism in China following a pandemic. This article examines the attitude of Chinese tourists toward virtual reality tourism and their intent to employ it in the future. In this research, the responses of 306 individuals to an online questionnaire are analyzed to determine how they feel about VR tourism and what they intend to do following the pandemic. The results support most hypotheses regarding how the environmental impact on tourism and travel anxiety in COVID-19 induce a positive attitude toward VR tourism. Modern consumers have a heightened environmental consciousness, and the pandemic significantly impacts travel. In some measure, the pandemic influences travelers' travel habits. In this regard, destination managers are urged to devote more resources to developing their VR facilities to enhance customer journeys.