Corona Virus Disease (COVID) has had a tremendous impact on the fabric of life in Indonesia, whether in the medical, economic or social, and political fields. One of the government's efforts to recover everything back is to stop the spread of COVID-19 through social distancing. Artists' efforts to support recovery in the pandemic era are by using virtual galleries. A virtual gallery is a place to exhibit art but online. The case studies in this study will be taken from Indonesian artists in Bandung, especially those who have used virtual galleries. This study aims to measure the level of acceptance of virtual galleries by Indonesian artists in Bandung by using Technology Acceptance Model (TAM) method. Five components measured by TAM include: PEU (Perceived Ease of Use), PU (Perceived Usefulness), ATU (Attitude Toward Using), BIU (Behavioral Intention to Use), and AU (Actual Use). Analysis method is using quantitative descriptive and data collection technique used a survey method approach with purposive sampling technique, and the respondents were users of the virtual gallery application in the city of Bandung with 25 respondents. The validity test will use product-moment correlation, and the reliability test will use Cronbach Alpha. Then for the analysis will use simple linear regression through the SPSS application. This study has six initial hypotheses, namely H1, H2, H3, H4, H5, and H6, where the six hypotheses have a positive and significant effect, meaning virtual gallery is accepted among artists.