As for the implementation technology of virtual space, the experience method becomes multifunctional and it recognizes movement, sound, temperature and pressure and is expanding to the studies on the interaction possible intelligent interaction technology field between contents and users. The virtual reality technology is being studied to apply the 3D graphic technology and physical phenomena to virtual space to increase the sense of reality and use hardware devices to the virtual environment to increase immersive experience. The production of interactive contents about the virtual underwater environment needs bidirectional interface technology to connect hardware devices and ocean contents in order to increase the sense of a user to increase the sense of immersion. In this study, it tried to express the virtual underwater environment with the sense of actuality and reality from the analysis of the environmental factors according to changes in depth of water and from the application of the normalized underwater physical laws. Also it was to develop sensory contents having to experience the skin scuba without directly entering the water by connecting a sensory simulator about the skin scuba with the virtual underwater environment.