<p>The COVID-19 pandemic has significantly disrupted the global tourism industry, restricting access to verious destinations While several studies have explored tourist perceptions of virtual reality and related behavioral intentions, limited research has focused on Sardinian tourism. This study investigates how virtual tours influence attitudes toward exploring Sardinian historical sites and intentions to visit them physically. Drawing on an integrated theoretical framework combining the Stimulus–Organism–Response (SOR) model and Technology Acceptance Model (TAM), the study evaluates the utilitarian aspects of VR, specifically perceived ease of use and perceived usefulness. Using structural equation modeling (SEM) on data collected from 517 valid respondents, findings reveal that both constructs significantly shape users’ attitudes toward VR. In turn, these attitudes positively influence the desire to explore historical sites virtually and subsequently translate into intentions for in-person visits. Moreover, the perceived risk of COVID-19 moderates the relationship between attitudes toward VR and the intention to visit, highlighting its role in digital decision-making. This research contributes to a deeper understanding of VR’s role in post-pandemic tourism and offers practical implications for destination marketers and outline potential directions for future research.</p>