The article focuses on virtual reality attractions as a source of harming. Taking into consideration the rapid development of scientific and technological progress in the field of entertainment, virtual reality attractions are becoming increasingly popular. Along with exciting stories and fun special effects, virtual reality carries a lot of risks. Compensation for such damage is not regulated by the legislation of Ukraine. The author researched the historical background of entertainment in the field of virtual reality. It has been established that virtual reality dates back to the invention of the first stereoscopes in the 1830s. The second impetus in the development of virtual reality was received in the 1920s, during the invention of the first flight simulators. And in 1982, the world’s first laboratory was created to research and develop virtual reality devices. At the same time, the very term ‘virtual reality’ appeared. The features of the virtual attraction, which are inherent in it as entertainment, are highlighted. Using domestic and foreign dictionaries, the author analyzed etymological meaning by ‘virtual reality’ and ‘virtual reality attractions.’ The features of a virtual attraction, inherent in it as entertainment in the field of virtual reality, have been identified. The author examined how the virtual reality attractions affect the visitor’s mind. The article indicates the ventral and dorsal flows as systems of the brain that encode perceived visual information. The interaction of virtual reality with the human body is connected through these flows. The author identified vulnerable areas of the human body that may get harmed first by the virtual reality attraction. The article considers diseases of the central nervous system that can be provoked by virtual reality attractions that affect the visitor’s mind. The author identifies the injuries that can provoke functional diseases of the nervous system, namely neuroses, and injuries to the autonomic nervous system, such as migraine, Raynaud’s disease, Meniere’s disease.It is established that the virtual reality attractions is a source of harming. The author identified the characteristics of virtual reality attractions as a source of harming. It has been offered the definition of virtual reality attraction as sources of damage. The author summarises and highlights the most popular types of modern virtual reality attractions. The subject of liability for damage caused by the activities of the virtual attractions has been identified.