A virtual reality embodying system uses 2D images and HDRI data taken of a target object through a camera to embody virtual reality. A modeling unit compares the 2D image's coordinate with a real coordinate to calculate a transform matrix, calculates a vanishing point of a reference vector, uses the vanishing point to calculate a camera matrix, uses the camera matrix and the transform matrix to calculate a rotation matrix and a translation matrix, and uses the rotation matrix and the translation matrix to model the 2D image into a virtual model. A rendering unit uses the HDRI data as texture to render the virtual model, and embodies the HDRI into an extended VRML node to apply the virtual model to the VRML environment.