By using a VR video of a theme park’s attraction, this study aimed to examine differences in (a) immersion in VR tourism and (b) changes of intention to visit before and after VR tourism experience between with and without music. Fortynine undergraduate students experienced the VR tourism and 43 participants provided usable data for pre- and postquestionnaire surveys. Based on the results of data analyses, Hypothesis 1 “participants who experienced the VR tourism with music would have a higher level of immersion than those who experienced the VR tourism without music” was rejected. Conversely, Hypothesis 2 “participants who experienced the VR tourism with music would increase a level of intention to visit the theme park, whereas those who experienced the VR tourism without music would not change a level of intention” was supported. These results were discussed in light of VR tourism promotion after the COVID-19 pandemic.