A virtual reality system and method comprises a display for displaying an image to a user, a tracking device for detecting location of the user's head relative to the display and a computing device respectively operatively connected to the display and to the tracking device, the computing device having a processor and a non-transitory memory which are operatively interconnected so that the processor can execute instructions stored on the memory for: projecting a source file on an inverse spherical virtual screen sized larger than the display; using a mathematical model relating the location of the user's head, the display and the virtual screen, determining a visible portion of the projected source file viewable to the user through the display acting as a viewing window between the user and the projected source file; and displaying on the display said visible portion of the projected source file.