Abstract: A virtual reality (VR) advertising framework is presented wherein content is displayed on different layers which surround the user. A process includes defining a user's view of a VR environment in 3D space by the angle of the user's head. Defined areas of the 3D VR space include a spherical 3D mesh primary content shell that surrounds the user and has 360° video content digitally mapped to and played back upon it; a second 3D mesh advertising shell contained within the spherical content shell 3D mesh and centered on the user's viewpoint and divided into grid squares wherein advertising content is placed; and a transparent rectangular plane HUD shell that comprises content kept in the user's field of view and is anchored to the user's viewpoint, wherein imagery mapped to the HUD shell is kept in a fixed position in the user's field of view.