The Virtual Reality (VR) has been issued by IT business of the 21st century. There has been a quick diffusion of smart devices and applying various industrial sites. However, there is a lack of innovation resistance studies of influencing new technology’s adoption & diffusion including VR. The research questions follow. First, do attitude confidence and innovativeness resistance affect consumer intention to use? Next, what factors affect among brand, contents and the above variable like attitude confidence? Finally, are there different factors as functional characteristics in VR? This study collected data from respondents who have prior experiences taking VR headset in Korea. The result of this study explained that user innovation resistance (-) and attitude confidence (+) directly-opposed influence consumer intention to use VR headset. Especially, seeing that attitude confidence is highly strong effect to the Use intention. Thus, high-belied of attitude improve behavior intention in the innovative product.