This paper presents some indispensable technical aspects for designing an art museum based on virtual reality (VR) technology. A VR setting can be produced which is able to submerge users having a basic immersion level in a didactic, entertaining, cultural and artistic experience. Specialised tools, object-orientated programming language and low-cost peripheral equipment are suggested so that the VR experience can be developed and executed on reasonably-priced computers. The VR concept, characteristics, components, application and systems are analysed, as is the design for implementing it.