Game engines have the advantage of enabling efficient content production, such as reducing development time, with minimal visual quality guarantees and support for multi-platforms. Recently, game engines have provided various functions that can easily, quickly, and effectively produce immersive content using virtual reality (VR) HMD. Therefore, this study conducts a comparative study on the development environment in VR content production using Oculus Quest 2 HMD, focusing on Unity and Unreal game engines, which are widely used in the content production industry, including games.First, we compare the basic setup process of building a development environment using Oculus Quest 2 HMD and a dedicated controller based on a VR template project that includes the minimum functions and settings provided by each engine. Next, we present a simple experience environment that can interact in a virtual environment and compare the development environment to use a dedicated controller and the process of building a development environment that directly utilizes hands through the hand tracking function provided by Oculus Quest 2. Through this process, we will understand the basic process of building a VR development environment, and at the same time, we will check the characteristics and differences of the engine and use it as a research that can be applied to various immersive content production.