Relevance. Digital transformation of the Russian economy in the current conditions of globalization and the emergence of new information technologies is becoming an objective necessity. One of the most important aspects of digital transformation is the mechanisms of development based on virtual reality. Virtual technologies are now a multifaceted concept, implying the use of methods not only for the purposes of the gaming industry, but also in the business environment. In business practice, virtual reality has become increasingly attractive in recent years and occupies a leading position, due to the extensive range of applications of VR tools. This study examines current trends and opportunities for the introduction of VR technologies into the company's activities.The purpose of the research is to reveal the concept of virtual reality and the possibilities of its application in the business industry.Objectives: to reveal the content of the interpretation of "Virtual Reality", to give types of virtual reality, to collect and demonstrate statistical data on the results of the introduction of virtual reality technology into the company's activities, to study the practice of using VR not only Russian companies, but also foreign ones, to characterize the history of the development of virtual reality.Methodology. The research methodology includes empirical and analytical methods, statistical analysis is also used, revealing the features of the introduction of virtual reality in the field of entrepreneurship.Results. The question of the role of virtual reality technology, its impact on modern companies and the economy is analyzed. The paper identifies the main trends and directions of the use of VR, according to the dynamics of the development of companies. The information is confirmed by the example of the positive experience of companies.Conclusions. The results of the study showed that virtual technologies have a complex impact: on employees, providing opportunities for training skills and knowledge; on products, reducing resources for their manufacture and improving quality; on consumers, having a profound impact on consciousness, through the ability to interact with the purchased goods. Thus, production processes are improved, which in general has a positive impact on all structural divisions of the business.
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