Virtual Reality (VR) is an emerging technology with educational benefits demonstrated in numerous studies. Its integration into the curriculum implies the use of cognitive resources by students and the training of digital skills by teachers. The objective of this study is to determine the degree of acceptance of students with learning objects produced in VR and in 360°, as well as to analyze their evaluation and the established relationships. A sample of 136 medical students who completed questionnaires on the Technology Acceptance Model (TAM) and the quality of the training activity was used. The results show high levels of acceptance, both in VR and 360° objects. The students perceived the usefulness of the training activity as high, with significant correlations between the different dimensions. This study demonstrates the potential of VR as an educational technology and offers new perspectives for future research.