Abstract: The hospitality industry and tourism sectors have been significantly impacted by the COVID-19 pandemic, leading to the transformation of accommodation facilities into quarantine facilities. While crucial for public health, these have raised concerns about cleanliness, safety, and potential future infection among prospective guests. These concerns are likely to influence tourists' risk perceptions and the guests’ willingness to return to these accommodations. This study aims to explore the relationship between perceived risks and revisit intentions of these repurposed accommodations, which is essential for the industry's recovery and future resilience. This study addresses a gap in the literature by specifically examining how tourists' perceptions of risk influence their revisit intentions towards accommodations repurposed as quarantine facilities, a topic that has not been extensively studied in the context of the COVID-19 pandemic. A descriptive-correlational research design was employed, with data collected from 300 respondents who had experienced staying in accommodation facilities for leisure or personal reasons. Kendall’s tau-b correlation coefficient was used to analyze the relationship between perceived risks and revisit intentions. The study found a highly significant and inverse relationship between perceived risks and revisit intentions, indicating that lower perceived risks are associated with higher revisit intentions. Physical and financial risks showed a weak negative relationship, while psychological and performance risks exhibited a moderate negative relationship with revisit intentions. The findings signify the importance of implementing effective risk mitigation strategies and transparent communication to enhance tourists' comfort and safety perceptions. This research provides valuable insights for the hospitality industry to develop strategies that mitigate perceived risks and boost customer confidence in the post-pandemic era.