Purpose : This study was designed to determine how VR video viewing using HMD devices had an effect on the visual function, EEG, and the visual fatigue. Methods : This study analyzed the 30 subjects(in their 20s to 30s) who used smart devices the most. They had to have no systemic and eye diseases and their corrected vision were 1.0 or higher. The far and near phoria test were repeated three times each using Howell cards(3 m, 40 cm) and 6 Δ prism. The push-up testing to check near point of accommodation and the NPC test were repeated three times. EEG signals were recorded using a Quick cap with 62 Ag-AgCl electrodes and NeuroScan SynAmps. We analyzed the resting EEG data with eyes open and eyes closed using CURRY7, which was commonly used for EEG pre-processing. Results : There were significant differences in near point of convergence(p<0.001), near phoria(p=0.004), and AC/A ratio(p=0.023) after VR image viewing. Accommodation and far phoria were not significant differences. In the brainwave analysis, the relative power of the alpha 1 band(p<0.001) and the relative power of the alpha 2 band(p=0.003) showed the difference in anterior, middle, and posterior. After watching VR images, the simulator sickness questionnaire showed a significant overall difference(p<0.001). In the correlation analysis, alpha 1 band relative power was significantly correlated with near phoria(p=0.038) and AC/A Ratio(p=0.041). Alpha 2 band relative power showed significant correlation with nausea(p=0.029), oculomotor(p=0.021), and disorientation(p=0.010). Conclusion : After watching VR images, NPC significantly increased and exophoria significantly increased in near. And there was a significant increase in the alpha wave. In addition, cyber motion sickness was felt by all subjects, and the degree of disorientation was the biggest increase.