The main objective of this study is to finding the images of Vietnam tourism destination perceived by Malaysian tourists. The study based on replies to 599 questionnaires and the secondary data. The Structure Equation Modelling was employed to identify the relationship among the variables. The result of Confirmation Factor Analysis (CFA) shows the beneficiary images of Vietnam including of “interesting history and rich culture” “delicious cuisines and friendliness”. The negative images in Vietnam consists of poor transportation, poor infrastructure and cleanliness problems that challenges to tourism Vietnam destination. The study may be interesting to destination marketers, Vietnam Government and Travel Companies, especially for those developing destinations which intend to differentiate themselves from others country.