The main function of Ideological and political theory course in Colleges and universities is to carry out ideological and political education and moral education to help students establish a good world outlook, outlook on life and values. The main purpose of this paper is to combine VR technology with ideological and political theory course in Colleges and universities. The data of this experiment is from our school to select economics class 1, economics class 2, financial management class 1, and financial management class 2. The average score of Ideological and political theory course in the final examination of last semester of the four classes is close to and close to each other, and 50 people are selected as samples. They were randomly divided into two groups: VR teaching group (economics class 1: A1, financial management class 1: B1) and general teaching group (economics class 2: A2, financial management class 2: B2). VR teaching group lasted for one month, VR ideological and political theory class classroom teaching, ordinary teaching group or traditional teaching. One month later, the four groups of students were tested for ideological and political theory. Before and after the experiment, group A1 and group B1 were investigated: the learning attitude and classroom state of Ideological and political theory course. The experimental results show that: after VR classroom learning, the proportion of A1 and B2 groups who like to think about political theory class increased by 8.2% and 8.14%. The proportion of A1 and B1 aversion to ideological and political theory courses decreased to 1.2% and 3.54%. After VR classroom teaching, the average score of Ideological and political theory course in A1 and B1 groups was 13.81 and 9.68 points higher than that of A2 and B2 groups, and the scores were increased by 19.7% and 13.5%. VR classroom teaching can stimulate students' interest in learning; promote the understanding of knowledge, as well as the establishment of emotional attitude and values. INDEX TERMS VR technology, ideological and political theory course, colleges and universities, significance and possibility.