Abstract: This research attempts to understand the nature and intensity of Covid-19 impact towards the tourism business sector of Sarawak, the effectiveness of 3R strategy of Sarawak Tourism Board (STB) for recovery and rebuilding of tourism industry business in Sarawak and to identify the tourism industry players confidence level towards these programmes to build up the industry. Qualitative methodology was applied in this research and the data gathered from diverse set of tourism stakeholders in Sarawak through interviews.