Virtual Reality (VR) has become one of the most developing technologies in recent years. It has been used for education, rehabilitation, exercise, and training. VR is an adapted environment where individuals are put in a different environment and can see and hear in their surroundings. Given the Coronavirus Disease 2019 (COVID-19) pandemic since March 2020, VR is now being used with exercise to contribute to enhancing physical and mental health. Using SWOT (strengths, weaknesses, opportunities and threats) analysis as a framework, the major aim of this study was to investigate how VR-based exercise to promote physical and mental health in college students.