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Product image formation process is a valuable insight for correct understanding of consumer behaviour. When product is a tourism destination, image formation is even more important due to the inability of pretest the tourist product. This framework gives place to the present research on tourism destination image. The paper starts with a litterature review on the meaning and measurement of destination image divided into two main approaches: the conceptual and the methodological. Secondly, the results of an empirical investigation are reported: it deals with the assessment of attribute‐based destination image of sun and beach resorts on the Spanish Mediterranean coast. The aim and contribution of the paper are to provide an example of one methodological procedure for measurement of destination image (the Principal Component Analysis) which allows, in a first step, to obtain a structure of perceptions on sun and beach destinations. A description of the images of the resorts investigated is also reported in order to understand better perceptions on the tourism market.