For the recent years, the Taiwan government has been investing in National e-Learning and Digital Archives Program constructively, it makes Digital Content become rising and flourishing, and inject a new tidal current of medium into Taiwan's culture, especially in virtual reality (VR) is one of the key projects. The purpose of the study is to investigate and explore the Taiwan research work of academic VR fields in 2000s. This study used the "Taiwan Digital Library of Theses and Dissertations" as inspection tool, content analyses the papers that titled with "virtual reality". 274 papers were adapted from 2001 and 2010. Four findings were concluded, the result of this research will offer the trend of VR as the result for the reference of the further study.