A virtual reality system includes a head-mounted display and a processing device. The head-mounted display is configured for displaying a virtual reality content. The processing device is coupled to the head-mounted display device and communicated with an accessory kit. The processing device is configured to collect descriptor information from the accessory kit, obtain an accessory type identification of the accessory kit from the descriptor information, and process input-output data of the accessory kit according to the accessory type identification. The input-output data corresponds to interaction between at least one virtual reality object in the virtual reality content and the accessory kit.