Thanks to the development in the global world, diversification efforts of the businesses increased the competition. Businesses taking advantage of the accessibility and availability of online information remain open to constant research and development. Businesses which are dynamic and open to innovation do not ignore the importance of virtual reality which use it in the tourism sector. Experience in the tourism sector could be available only aftermarket. Virtual reality technology aims to remove factors in human-machine interaction such as mouse, keyboard and monitor which remain as obstacle for humans to feel like in a natural environment. Thanks to the advancement in virtual reality technology, people will be able to have a virtual travel to the places where they have never been before and get information readily. Previous studies on virtual reality in different fields were examined in this study. We aim to examine the integration of virtual reality into tourism in the hotels with five star in Samsun. In-depth interviewing techniques as part of qualitative research techniques were employed in the research. Iinterviews were held with the general managers of the hotels with five star.