The purpose of this project is to develop the application for virtual tourist attractions in Nakhonratchasima. The development platform consists of Windows 7, Adobe Flash CS6, Action Script3, and Pano2VR. Pano2VR is used to produce Virtual Reality 360 degree. It is developed for smart devices such as smart phone and tablet that come up with an Android operating system version 3.1 or higher. The tourist attractions are presented in multimedia manner consisting of 10 locations. User can select the place on the map to see the 360x180 virtual reality. The useful information of the places such as location, path, and website are also provided. User can download this application from Google Play Store or download from the page redirected from QR code in the website. For user convenience, once application was downloaded, it can be used offline without internet connection. With this developed application, it can be used in public relations for marketing and creating positive image of tourist attractions in Nakhonratchasima.