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Complex tourism products with intangible service components are difficult to explain to potential customers. This research elaborates the use of virtual reality (VR) in the field of shore excursions. A theoretical research model based on the technology acceptance model was developed, and hypotheses were proposed. Cruise passengers were invited to test 360° excursion images on a landing page. Data was collected using an online questionnaire. Finally, data was analyzed using the PLS-SEM method. The results provide theoretical implications on technology acceptance model (TAM) research in the field of cruise tourism. Furthermore, the results and implications indicate the potential of virtual 360° shore excursion presentations for the cruise industry.