Abstract. Virtual reality (VR), which can represent real-life events and situations, is being increasingly applied to many fields, such as education, entertainment, and medical rehabilitation. Correspondingly, the neural information processing of VR has attracted attention. However, the underlying neural mechanisms of VR environments have not yet been fully revealed. The purpose of this study was to examine the possible differences in brain activities and networks between the less immersive 2D and the fully immersive 3D VR environments. 3D VR videos and the same 2D scenes were presented to the participants and the scalp electroencephalogram (EEG) was recorded, respectively. Power spectral density (PSD) and the functional connectivity of these EEG signals were analyzed. The results showed that 3D VR videos significantly enhanced the PSD of θ rhythm (4–7 Hz) in the frontal lobe; decreased the PSD of α rhythm (8–13 Hz) in the parietal and the occipital lobes; increased the PSD of β rhythm (14–30 Hz) in the frontal, the parietal, the temporal, and the occipital lobes, relative to 2D VR watching. Furthermore, 3D versus 2D VR-induced alterations in the patterns of brain networks were similar to the patterns of PSD. Specifically, for the θ rhythm, 3D VR significantly enhanced the frontal and the temporal brain functional connectivity; for the α rhythm, 3D VR increased the parietal and the occipital networks; for the β rhythm, 3D VR remarkably increased the frontal, the occipital, the frontal-temporal and the frontal-occipital brain functional connectivity, relative to 2D VR. These significant differences between 3D and 2D VR video-watching suggest that the neural information processing of cortical activities and networks is correlated to the degree of immersion. The present results, collected with previous researches, implicate that some visual-related information processes, such as visual attention, visual perception, and visual immersion are more robust in 3D VR environments.