The subject of Virtual Reality has solidified its applicability and shown itself to be increasingly relevant as a technology to overcome the physical barriers of communication and experiential learning. In this context, education appears as one of the areas most likely to benefit from this technology, since the use of Virtual Reality can provide unimaginable practical experiences in absorbing information as well as allowing for complex distance interactions, assisting and serving to innovate educational practices and methodologies, contributing to the qualification of professionals trained for the challenges and needs of the current technological market environment. The study proposes and tests a model for measuring factors that may influence the adoption of Virtual Reality in higher education. In order to relate the topic of Virtual Reality and innovation adoption, the study model was based on the innovation attributes of the innovation diffusion theory (IDT - ROGERS, 2003) and the hypotheses tested the effects of relative advantage, complexity, compatibility, trialability, observability and perceived playfulness in the general attitude of Virtual Reality adoption, as well as the effect of such attitude on the intention to adopt this technology. The quantitative research analyzes a sample of 382 students from public and / or private higher educational institutions in Brazil. The findings allow us to infer that several of the factors studied affect the intention to adopt Virtual Reality for learning, confirming most of the research hypotheses. The study results represent advances in knowledge about the adoption of Virtual Reality in education and suggest important contributions for students and higher education institutions, with regard to the adoption and implementation of Virtual Reality technologies in teaching practices.