When you put on a virtual reality headset, you are transported to another world.  But while your mind is in that world, your body is very much in this one.  If you suffer an injury in the real world while using a virtual reality headset, who is responsible?  In New Zealand, if the injury is covered under the ACC legislation, then no civil claim for compensation may be made.  Prudent suppliers of virtual reality equipment are also likely to disclaim all liability to users in their terms of supply.  However, this will not prevent the product, or its manufacturers or suppliers, making headline news if the injury is serious.  To ensure consumer trust in the product is not lost, manufacturers and suppliers of virtual reality equipment must make the health and safety of its users a priority.