The tourism sector has been predicted to be the second largest source of foreign exchange contribution in Indonesia, but the Covid 19 pandemic has made this sector sluggish. The Government of the Republic of Indonesia has made various efforts so that this sector can return to normal. Starting from restricting people traveling, using masks when going out and always washing hands. At the time of tourism in the Covid 19 era, it is believed that millennial generation tourists will continue to carry out their activities. The millennial generation is relatively bolder when traveling on tour when compared to previous generations. With the opening of tourism in the Covid 19 era, the millennial generation will immediately carry out tourism travel activities. Perception is the process of an individual selecting, organizing, and interpreting information inputs to create a meaningful picture of the world. Millennial generation tourists' perceptions focus on risks when traveling. Contracting the covid 19 virus is the biggest risk. Attitude is an evacuation of trust for positive feelings or negative feelings from someone if they have to do behavior that will determine. Attitude is a characteristic that is owned by a person in forming a character, this character is a principle that is owned and is static or difficult to change. The number of respondents in this study were 100 tourists. The results of this study are the perceptions of millennial tourists towards tourism in the new normal era prioritizing the quality of health protocols both in hotels, restaurants, transportation, and in tourist objects. Similarly, the attitude of millennial tourists towards tourism in the new normal era is more concerned about health and hygiene when traveling.