Visual perception is an important source of information for a human. It is directly related to vision although this relation is commonly not quantified but qualitatively well described. This research aims to establish a human visual perception model to analyse the perception process and thereby quantify its properties. Recognizing the relation between vision and perception, which are deterministic and probabilistic in nature, respectively, a probabilistic theory for perception is developed. From the theoretical results, the perception is defined in mathematical terms and based on this a perception model is devised in virtual reality for the verification of the theory.