Abstract: The virtual reality (VR) technology, based on computable information can generate an immersed interactive environment. The key issue of the VR technology is to precisely establish a model of the virtual objects and environment, simulate the 3D space environment with motion, sound, vision and tactile sense by the aid of the computer hardware and software techniques, and make the user to be affected by the simulated world, allowing him/her to directly view and interact with the varying virtual environment. The VR technology was compared with the computer simulation. The great significance of the application of computer simulation in VR technology is elaborated. The key points of the VR technology is discussed. Some view points about the VR technology are proposed.