USN is one of the sequelae of stroke, and it is the failure to response or report to meaningful stimuli which are presented on the opposite side to a cerebral hemisphere lesion. These symptoms can exist for near and far spaces combined or independently, and it is important to provide evaluation system for near and far space neglect. Therefore, we developed the system which enable evaluate both near and far space neglect with immersive virtual reality (iVR), and we performed a validation study in USN patients. As a result, we realized to describe the aspect of USN in both near and far space. In this report, the applicability of an evaluation system using iVR is shown; however, the reliability and validity must be confirmed for groups, and proof of clinical usefulness must be established.