Virtual reality content is everything the user sees inside the headset, run by a 3D engine. The 3D engine draws the picture to the VR headset, and the content can be anything from a game environment to an architectural model. In mixed reality, video pass through of the real world is combined with this fully virtual content.

There are many ways to build VR content, but one of the easiest ways to get started is using 3D engines like Unity or Unreal as they offer a graphical interface for modelling various environments in high detail. Although building these environments can be time-consuming, once ready they can then be easily displayed in the VR headset for the user to engage with.

VR content can also be built with a broad range of professional design software. For more complex applications, custom engines can also be developed from the ground up, but this is a lengthy and expensive process.

Additionally, one interesting method for showing realistic and life-like environments in virtual reality is to do a photogrammetry scan from a real-world location and show it as a digital twin in VR.