The aim of this study was to determine the relationship between social media, destination image and attitude
towards destination of tourists in the Mekong Delta. Research data was collected from 512 tourists in the Mekong
Delta. This paper employed Cronbach's Alpha coefficient, exploratory factor analysis, Confirmatory factor
analysis and Structural equation modeling methods to test the proposed hypotheses. Estimation results revealed
that social media positively influences destination image. Empirical findings also pointed out that social media
and destination image have positive relationships with attitude towards destination. Based on the research results,
several governance implications were proposed in order to help tourists form positive attitude towards the
destination in Mekong Delta, including (1) Actively use social media in introducing, promoting and spreading
information about the destination; (2) Build an attractive destination image.