Virtual Reality (VR) has been widely adopted by destination marketing organizations (DMOs) to promote a destination. However, the existing literature lacks a solid theoretical foundation to interpret the phenomenon of VR experience. To address this research gap, this study aims to advance our understanding of how two distinct presences (telepresence and sense of presence) are formed and how they influence user responses after VR experience. A theoretical framework was proposed including vividness, sense of presence, telepresence, satisfaction, and intention to visit. According to the findings, two distinct presences mediate the positive relationship between vividness and satisfaction, and consequently intention. Additionally, theoretical and managerial insights are provided.