The purpose of present study was to develop teaching-learning materials based virtual reality technology(VRT), and to examine the effect of it on the knowledge achievement of biology. Authoring tool of virtual reality(VR) was 3D Webmaster made in Superscape Ltd., United Kingdom. Educational materials was developed for the structure and function of eye of life field in the 10th science. It was learner-directed and interactive educational material using the Web-based and desktop VR. The result showed a meaningful improvement on the achievement. Using 3D VR shows the potential of available education media in the next generation as science teaching-aided materials, which especially was efficient in the understanding and perception of abstract or difficult to direct experience learning contents.