Virtual Reality (VR) is not a new invention in the digital age. The stereoscopy technique has been used to create the illusion of depth and space since two hundred years ago [Citation]. Because our eyes are horizontally separated, each eye has its own perspective of the world, and thus both eyes receive slightly different images. Stereopsis is the perception of depth that is constructed based on the difference between these two retinal images. The brain fuses the left and right images and, from retinal disparity, i.e., the distance between corresponding points in these images, the brain extracts relative depth information. Therefore, there is a disparity between the physical surface of the screen (vergence) and the focal point of the simulated world you’re staring at (accommodation). The mismatch between accommodation and vergence arises due to an intrinsic conflict between the accommodative stimulus that remains fixed on the stereoscopic screen where the image is displayed the sharpest, and the vergence stimulus that may fluctuate in depth. Since accommodation and vergence are reflexively coupled mechanisms, their artificial decoupling when viewing stereoscopic displays has often been theorized as a significant factor underlying the occurrence of visual discomfort [Citation]. From 1952 to 1954, stereoscopic films were at the height of their popularity, with Hollywood producing more than 65 stereoscopic feature films. However, viewers’ interest rapidly declined after this initial success. Part of the reason for this was increased competition from other immersive cinema formats. Undeniably, however, some of the problems with 3D cinema appeared to be associated with issues of visual discomfort [Citation]. Powered by the development of the digital technology, virtual reality gets resurrected because of the photo-realistic experience it could offer. However, as the current generation of Head Mounted Display (HMD) -a flat square screen inside a pair of goggles that simulate depth of field- is still based on the steoroscopy techinque, the discomfort caused by vergence-accommodation conflict still cannot be avoided.