隨著科技進步及元宇宙議題的討論，虛擬實境（VR）再次受到許多產業的關注及重視，觀光產業也不例外，目前已將VR廣泛應用在提升與增進遊客的體驗。然而，觀光業普遍採用的VR技術是以360度全景影像基礎的360VR，但以3D建模的3D VR旅遊體驗卻鮮少獲得實務及研究上的關注。因此，本研究目的在探討此技術開發的VR旅遊場景的遊客體驗，採用方法目的鏈，透過訪談法瞭解體驗VR旅遊的遊客，討論兩種不同內容呈現的旅遊場景之屬性偏好、體驗結果及遊後價值的看法與感受。本研究以桃園龜山憲光二村眷村舊宅為旅遊體驗場景，開發出一個以3D實景建模為基礎的VR旅遊內容，並邀請10位受訪者穿戴VR眼鏡進行VR旅遊，結束後立即接受深度訪談。研究結果可提供理論建構之基礎，並作為觀光行銷實務參考，如讓消費者透過VR設備使消費者觀賞房間及飯店設施，增加消費者沈浸式體驗增加訂房率。

With the advancement of science and technology and the discussion of metaverse issues, virtual reality (VR) has once again attracted the attention of many industries. The tourism industry is no exception. VR has been widely used to improve and enhance the experience of tourists. However, the VR technology commonly used in the tourism industry is focused on 360 VR based on 360-degree panoramic images, and the 3D VR tourism experience based on 3D modeling has rarely received practical and research attention. Therefore, the purpose of this project is to explore the tourist experience of VR tourism scenarios developed with this technology. Specifically, this project adopts the method-purpose chain, understands tourists who experience VR tourism through in-depth interviews, and discusses the attribute preferences, experience results, and post-travel value views and feelings of two different tourism scenes. This project will use the old residence of the dependents' village in Xianguang No. 2 Village, Guishan, Taoyuan as the tourist experience scene, and develop VR tourism content based on 3D real-scene modeling. 10 interviewees were invited to wear VR glasses for a VR tour and were interviewed in depth immediately after the tour. Research results can provide a basis for theoretical construction and provide practical reference for tourism marketing, such as allowing consumers to view rooms and hotel facilities through VR equipment, increasing consumers' immersive experience and increasing booking rates.