The novel coronavirus (COVID-19) is challenging the world, and the tourism industry is particularly susceptible to measures to counteract this pandemic, such as restricted mobility and social distancing. Following the COVID-19 pandemic, the tourism industry needs to find new directions for future development. Enabled by Internet 3.0, the metaverse, which refers to a three-dimensional virtual space and focuses on social connections, provides an opportunity for future tourism. This study aims to establish relations between the concepts of the metaverse and tourism and to highlight opportunities for the tourism industry.