From 2019 to 2020，China’s virtual reality industry is mainly restricted by technical standards，the quantity and quality of content，the matching of professionals，input and output benefits. In the application of virtual reality industry，the short-term development is affected to some extent. The biggest development gap is that virtual reality （VR） is not ready for commercialization. Geek hardware gives the industry extra expectations too early，but the long-term development of virtual reality is still very optimistic. The better application of domestic virtual reality industry is the VR education industry. It effectively uses virtual reality to show good performance but has few interactive applications. Similarly，the popular application fields include art，cultural relics protection，architecture and design，movies and theatres，sports competition. Many previous reports on virtual reality have mentioned potential billions of markets. The above predictions still remain in the valuation，not the actual benefits of leading the industry development to promote domestic industrial economic output，but the combination of 5G + virtual reality industry，to achieve virtual reality network integration development，and to provide a window period for the development of industrial application products. This paper focuses on the discussion and analysis of the development of virtual reality application products in the “Culture，Tourism and Sports” industry between 2019 and 2020.