Immersive sound is an essential element of any Virtual Reality (VR) experience. In recent years, increasing popularity of VR devices and numerous advancements in hardware and software technologies, the development of immersive interactive sound has become more potent. This article explores VR through the sonic perception, presents a review of the Method of combining and applying sound and VR, with the goal of providing more references and suggestions for the sound of VR. This includes the creative and technical work of music and spatial sound in practical projects in recent years. Some examples of musical VR are provided in this article to compare their characteristics. A review of the state of the art of sound simulations, focusing on the various factors that ensure a complete and immersive audio experience, while trying to strike an appropriate balance between realism and accuracy. This article finally discusses the future and challenges of sound in VR.