This study aims to explore the composition of virtual guided tour experience on Airbnb and to develop a formation process of virtual guided tour experience. A case study based on the qualitative analysis was conducted with a dataset of online reviews towards an Online Experience in Beijing, China. A three-stage process of virtual guided tour experience was concluded, including experience encounter, experience evaluation, and behavioral intention. Experience encounter describes the experience composition from four dimensions: interpretation quality, host credibility, tourist-host social contact, and peer interaction; Experience evaluation is involved with benefits mainly gained from the enhanced understanding of local culture and the satisfaction attributed by the sense of telepresence; Further, behavioral intention covers both online and offline willingness to recommend or repurchase the virtual tour, or visit the destination in person after the pandemic. Theoretical and practical implications in navigating tourism recovery were discussed.