Upon observing the daily lives of older adults, they often experience comfort and emotional stability through nostalgic memories. Hence, this study develops a nostalgic VR game from which older adults can obtain a similar sense of comfort and emotional satisfaction. This study extends the technology acceptance model (TAM) to analyze factors influencing older adults’ intention to adopt this VR game. The study involved 102 older adults who participated in the VR experience. The VR game was developed using the Unity engine, designed specifically to trigger nostalgic memories. The analysis shows that the questionnaire was highly reliable. The analysis also revealed that PEOU significantly influences PU (β = 0.559, p < 0.001) and PE (β = 0.694, p < 0.001). PU positively impacts HIPG (β = 0.321, p < 0.05), while ATG strongly influences HIPG (β = 0.270, p < 0.01). The extended TAM model explained 57.3% of the variance in HIPG (R2 = 0.573), indicating the substantial impact of these factors on older adults’ intention to engage with the VR game. These results provide valuable insights for developers and healthcare providers aiming to integrate VR as a health tool for older adults.