The work aims to explore the design principles and methods of virtual reality technology in the inheritance of intangible cultural heritage, and further enhance the efficiency of inheriting intangible cultural heritage. Virtual reality technology was used to break through the problems and difficulties in the inheritance of intangible cultural heritage, and attention was paid to the careful creation of intangible cultural heritage content. With stronger interactivity and experiential experience, the essence of intangible cultural heritage was fully demonstrated to promote the inheritance of intangible cultural heritage. The significance of virtual reality technology in the inheritance of intangible culture heritage can not be underestimated, but the design process should be based on user experience and user acceptance.