Virtual reality has experienced an alarming improvement because of the rapid development of computer science and technology，which plays an increasingly important role in the media value as well. Especially，with the ever-accelerated updating of Virtual reality application，the wide spread of virtual reality technology has opened up possibilities in all for all aspects of human life，such as news media，tourism，entertainments，sports and so forth. Moreover，as the sixth communication modality following the newspaper，radio，television，Internet，mobile Internet，the technology of virtual reality is defined as a new transmission way of media. The creation of virtual reality content should have real immersive，highly flexible freedom and more rich interactivity. The threshold of mobile VR is low，which give mobile VR big advantage in competition with other high-end VR helmet. Its business models mainly include the VR advertisement，VR live and scenario experience.