The recent breakthroughs in Virtual Reality (VR) technology have heightened public interest - as evidenced by initiatives such as the launch of Apple’s Vision Pro. However, there is a lack of research exploring consumer acceptance of all-in-one VR headsets. This study aims to address this research gap by investigating the key factors that influence consumers’ purchase intentions for VR headsets. In this study, an integrated theoretical framework was employed, combining elements from the Technology Acceptance Model, the Theory of Planned Behavior, and the Value Acceptance Model. This allowed for a comprehensive examination of a variety of influencing factors, including perceived usefulness, content enjoyment, ease of use, price, and physical risk, and their impacts on attitudes towards VR headsets. Furthermore, the study investigated the effect of attitudes and subjective norms on purchase intentions, with a particular focus on the moderating role of prior traditional gaming habits. Data collected through an online survey revealed that perceived usefulness, content enjoyment, and price significantly influenced attitudes, while ease of use and physical risk did not show a significant impact. Both attitudes and subjective norms significantly affected purchase intentions. The proposed model demonstrated robust explanatory power in predicting attitudes and purchase intentions. A multi-group analysis further revealed that prior traditional gaming habits moderate the effects of price on attitude, as well as the impact of attitude on purchase intention. In sum, the study expands existing acceptance models and provides valuable insights into the development, pricing, and marketing strategies for VR content.