Nowadays, international visitors often use the Internet to find information and share their travel experiences on social networks. This action helps other travellers make their traveling plans easier. However, there has not been much research on the user's perception on the use of travel content. This study aims to develop a model to measure the impact of user's perception on user-generated tourism content and to use the SEM model to test the feasibility of the proposed model. Results show that the perceived usefulness (PU) indirectly influenced user-generated content through the following channels: electronic word of mouth (eWOM), attitudes of visitors when choosing destinations and attitudes when using media social communication. The paper also provides recommendations to stakeholders in order to improve the value of content which is generated by international visitors for the development of the Vietnamese tourism industry.