The study aims to investigate how a 360° virtual tour is more effective than photographs in strengthening viewers’ attitudes when promoting tourist destinations. The results of a quasi-experiment indicate that a 360° virtual tour led to higher mental imagery processing in the dimensions of quantity, modality, and valence; however, there was no significant difference in the dimension of vividness. These four dimensions of mental imagery have a significant impact on the sense of presence and communication effects (attitude strength and attitude confidence). In addition, a sense of presence mediates the relationship between mental imagery processing and communication effects.