The rapid technological development in the 21st century has changed the education system by using technology as the student's learning source. The aim of this article writing is to know the eligibility of the development of Virtual Reality (VR) based learning media development based on the validation of material expert and media expert as well as the response from the students which got from the previous research. The writing of this article uses literature study method. The analysis technique used by the writer is content analysis technique where the writer will analyze and evaluate the research's results that have been done based on the previous researches. The results of the previous researches then were evaluated, analyzed and interpreted to get the conclusion from the eligibility based on the validation results from media experts and material experts as well as the responses from the students to the Virtual Reality (VR) based learning media development. The conclusion is that the Virtual Reality (VR) based learning media is very eligible to develop as the learning media which can help to visualize the learning material to the students comprehensively.