PurposeNotwithstanding the dynamics of digital transformation and its relevance for revenue generation in the entertainment industry, empirical research that focused on consumer behavior at the intersection of sport content and media technology acceptance is limited. Virtual reality (VR) is a re-emerging and nowadays commercially available technology that impacts sport consumed through media. The purpose of this paper is to investigate the consumer acceptance of VR technology and highlight the effects of content quality and flow experience as influencing factors of behavioral intention.Design/methodology/approachBased on a literature review, the authors constructed and empirically tested a model that extends the unified theory of acceptance and use of technology (UTAUT2) by considering additional antecedent factors. Participants (N=570) in the empirical study viewed sport content via VR technology (Sport VR) and completed a survey before and after viewing. The authors conducted factor analysis and structural equation modeling.FindingsThree UTAUT2 influencing factors, i.e., performance expectancy, social influence and hedonic motivation, showed significant effects. Furthermore, flow and content quality had positive indirect effects. Thus, the quality of sport content and the state of flow that users experience when immersed in a VR environment are relevant factors that determine the performance expectations of consumers and their Sport VR usage intention.Originality/valueThis empirical study contributes to knowledge on consumer acceptance of a hedonic technology in a sport media context. Moreover, two factors extended the established UTAUT2 model.