The aim of the study was to analyze the desktop subjects' gaze behavior and movement in the VR. Using the grounded theory method categories of the behavior evolved such as acts defying the laws of physics (e.g. reaching through walls, placing posters in the air), scanning and using off-topic materials (e.g. window, plant, partner's avatar), the size of the scanned area and the extension of the movements. Additional categories developed analyzing the verbal content of the videos (e.g. emotional content or verbalized acts related to the environment or its elements). The evolved categories provide a more accurate understanding of the VR users that can be used in creating the ideal user-task-environment combination for developing further systems.