Since in the latter half of the twentieth century, the development of computer-centric hardware devices and software technologies has shaped the culture of contemporary digital media and has had significant impacts on our daily lives. Among all the digital technologies, virtual reality has evolved in a variety of ways, not only in the area of commercial applications, but also in that of contemporary techno-art creation. This paper attempts to analyze the cultural phenomenon and meaning of series works of virtual reality art created by Taiwanese contemporary techno-artist TAO Ya-Lun and discuss how the aesthetics and practice of virtual art can construct a cultural nomadism of perception privatization in the process of audience participation. Unlike the traditional narrative image art, TAO Ya-Lun’s works of art return in a unique way to explore the essence of virtual reality art in terms of "imitating image," "participatory embodiment," and "(syn)aesthetic perception." This has become the unique context and style of his works.