Food plays an increasingly important role in tourism. From being merely a “supporting” experience, food has become an important component in tourists experience in a certain destination (Kivela & Crotts, 2006). Food tourism has become a major way for tourists to experience the local culture of a destination (Fields, 2002; Kivela & Crotts, 2006; Lee & Crompton, 1992; Ondimu, 2002). Vietnam is one of the countries with a rich, unique and diverse culinary culture. Therefore, in recent years, food has become one of the factors exploited and used in promotional activities to attract tourists to Vietnam. This article aims to analyze the potential for Vietnam to become as a food tourism destination. 500 international tourists to Vietnam has been surveyed by a structured quesionnaire. It is found that Vietnam has a high potential for becoming a food tourism destination. International tourists, althought stating that their main purpose is not food related, have spent about 40% of their trip time and budget on food. In addition, visitors also highly appreciate the potential for the development of food tourism in Vietnam.