Virtual Reality (VR) has been identified as one of the constructive medium to support the teaching-learning process. It is persistently explored by researchers in order to reap the most benefits from the technology in education. Among reasons for the usage of VR application in learning environment are due to its provision of interactivity among realistic complex structure of three-dimensional (3D) environment while giving the feel of being there to users. However, a broad framework and model to construct the theory and connection in this domain, particularly virtual reality for desktop or DesktopVR, has hardly been developed and evaluated. Therefore, the objective of this paper is to determine the features and relevant factors which may contribute to learning environment. This paper offers a theoretical model in designing DesktopVR for learning environment.