VR porn is adult content filmed — or rendered — specifically for virtual reality headsets, placing the viewer inside the scene rather than in front of a screen. Unlike flat video, stereoscopic 180° and 360° footage creates a sense of physical presence alongside the performers, a quality enthusiasts call immersion. Studios record with specially designed dual-lens rigs, then encode the footage so each eye receives a slightly different perspective, producing convincing depth. The result is a category of adult entertainment that feels qualitatively different from anything that came before it.