Immersive industry has become one of the key development directions of digital economy in Guangdong-Hong Kong-Macao Greater Bay Area. The immersive industry aims to promote the high-quality development of digital economy，which focuses on three fields：entertainment，cultural tourism and education. The development of immersion industry is in the beginning stage，its industrial system has begun to take shape and key enterprises are mainly concentrated in the upstream sector of the industry. New business formats and new product are constantly emerging，which accelerates its market development. The growing consumption of immersive experience create demand and shape a new consumption market. The immersive industry is the result of multiple factors. The great bay area provides the industry with competitive advantages in policy，digitization，scientific and technological innovation，immersive technology，creative design，culture and so on. The development strategy of immersion industry in the great bay area is embodied in three strategies：scientific and technological innovation，cultural innovation and marketing innovation. The overall scale of immersive industry will continue to expand，and the cross-border innovation of science，technology and art will become the main axis of development. Catching up with and surpassing the international level is the main trend of its development.