The present study aims at understanding undergraduate students' conceptual systems of tourism ethics by metaphor analysis for appropriate direction of the ethics curriculum. For this study, a total of 115 undergraduate students from all grades were asked to describe tourism ethics metaphorically and were asked to write down their reasons for the metaphors they chose. To analyze their metaphors, systemic metaphor analysis was adopted. The results of this study are as follows. First, practical moral-seeking type, interpersonal moral-seeking type, and social moral-seeking type were derived from tourism ethics. Second, there were differences in the characteristics of tourism ethics types according to the major, grade, and gender of undergraduate students. Thus, we suggest that when building an ethics curriculum, planners should consider both the major and gender of the undergraduates, and then develop the instructional methods based on the industrial fields. These results have importance not only as educational guidelines for tourism students but also for informing decisions about the tools that tourism destinations can effectively employ to control the tourism industry.