Since the impact of COVID-19, the tourism and hospitality (T&H) practitioners have become increasingly aware of the crucial role of technology. The metaverse, which combines multiple emerging technologies, has become a hot topic that can take customers' experience in T&H to the next level. Previous research has already indicated that industrial practitioners should begin to consider business transformation to face the era of the metaverse. The metaverse is a continuum from the digital worlds to the physical worlds, with the convergence of physical and virtual worlds in the middle. Digital worlds include mirror worlds that simulate and reflect the real world and the virtual native, an innovative digital world. The digital twin has been mentioned as being created for destinations, hotels, and resorts, relying on the internet of things (IoT) as a crucial component of metaverse technology. However, previous studies have rarely explored the role of the IoT in the metaverse, particularly for T&H customers' metaverse experience. Therefore, this study aims to explore the role of the IoT in customers' metaverse experience in T&H and provide a clear picture for industrial practitioners to take steps into the metaverse. Exploratory research was adopted, including document analysis, literature review, and in-depth interviews with twelve international metaverse-related company experts. Moreover, this research adopted the thematic analysis technique to analyze the data; the theoretical bases include the Task-Technology Fit (TTF) and the components of metaverse as the lens and framework to develop this research. The findings uncovered three scenes of T&H metaverse experiences, including mirror scenes (that reflect the physical and real world in the digital worlds), convergent scenes (that combine the digital and real worlds), and virtual native scenes (that mainly create a whole new virtual scene but still connect to the real world). All of these scenes require IoT to connect the physical world and digital at different levels. Such as, mirror scenes strongly need digital twin techniques through IoT to enhance the authenticity and synchronicity of digital hotels or attractions to immerse guests. Under a convergent scene, connecting via IoT devices to display visitors' paths in the attractions simultaneously or a message board with IoT functionality for users’ social interactions simultaneously. In a virtual native museum, even though users stay in a whole new virtual world, IoT techniques can transfer users from the real world to the virtual world and make them feel physically present. The results provide practical implementations to integrate the IoT into T&H, increasing customers' metaverse experience and enhancing the creative and innovative aspects of the T&H experience.

• Hsuan Hsu(Fu Jen Catholic University, Taiwan)