The main aims of this study were to study economic, social and environmental impacts of tourism and to propose guidelines for managing the impact of the COVID-19 pandemic on entrepreneurs and tourists at Maejo Beach, Lamae District, Chumphon Province. Data were collected using an in-depth interview with 12 samples including hotel and restaurants and a self-administered “by online” questionnaire with 200 tourists and the data were analyzed using descriptive statistics: frequency, mean, percentage and standard deviation (S.D.). The study found that most of the tourists were affected at a high level in beach degradation (x?= 3.68, S.D.=0.902), reduced income (x? = 3.63) and household problems (x? = 3.55), In line with the entrepreneurs affected by the decline in income (50 %) , higher price products (16%) , In addition, it can be seen that the deteriorating environmental impact is caused by the problem of solid waste caused by seawater transport (x?= 3.61) and the breakdown of beach facilities (x? = 3.62) . For guidelines for dealing with the impact of the COVID-19 pandemic found that there was a relief fund from state projects. People make additional occupations to support their families, such as agriculture, fishery, online merchant and adaptation in the situation of the Covid-19 pandemic.