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Co‐operation is crucial to the successful marketing of tourism destinations, and electronic commerce offers exciting new opportunities for co‐operation among tourism suppliers. This article examines the reciprocal linking of Websites to create “virtual” tourism destination organisations, whereby consumers can access information and purchase multiple components of a holiday online. A very simple starting point in the formation of a virtual destination marketing organisation is the linking of individual suppliers’ Websites, so that a visitor arriving at one site can click through to complementary sites which contribute to the total destination offer. This paper examines the theoretical and practical benefits of virtual co‐operation and reports on a survey, which examines the extent to which electronic commerce is superseding or complementing traditional hierarchical marketing organisations. Based on a sample of tourism suppliers’ Websites in Northern Ireland, very little co‐operation was observed. The reasons for this are discussed and recommendations made for future co‐operation.

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