The purpose of this research was to study the relationship between the resilience development for the entrepreneur's tourism sector (RDETS) and business performance (BP) from the Coronavirus crisis in Thailand. Using a mixed-methodology research model, data was collected from entrepreneurs in tourism in Thailand, thus a sample of 400 people from a population of 35,381,210 people, were analyzed with descriptive statistics and advanced statistics including confirmatory factor analysis (CFA) and structural equation modeling (SEM). The results showed that firstly the resilience development for the entrepreneur's tourism sector (RDETS) has a direct and indirect positive impact on business performance (BP). Secondly, the recovery (RV) has a direct and indirect positive impact on RDETS, so that all factors are important to RDETS. The most important factors are resource mobilization (RM), crisis management (CM) and consequence mitigation (CM), respectively. Third, all factors of financial strength (FS) have a direct positive impact and are important to RDETS. The most important factors are insurance (IN), financial reserve and liquidity (FRL) and price margin (PM), respectively. Fourth, the two factors of capacity (CP) have a direct and indirect positive impact on RDETS, which are communication (CM) and reserve capacity (RC). The last, business performance (BP) which has a positive effect when using RDETS adapted for entrepreneurs tourism, found that it can enhance ownerreturn (OR), financial outcomes (FO) and reduce operation disruptions (ROD). Therefore, entrepreneur tourism should plan to manage a crisis by preparing resources or create a specific organization flowchart and consider using the recovery model of the RDETS in a comprehensive manner in a detailed approach for good business performance to be sustained in tourism.