Virtual Reality (VR) is a new technology that enables humans to communicate with a computer. It allows the user to see, hear, feel and interact in a three-dimensional virtual world created graphically. Virtual Reality Therapy (VRT), based on this sophisticated technology, has been recently used in the treatment of subjects diagnosed with acrophobia. Acrophobia is a disorder that is characterized by marked anxiety upon exposure to heights, avoidance of heights, and a resulting impairment in functioning. Conventional virtual reality systems for the treatment of acrophobia have limitations, such as overly expensive devices or somewhat unrealistic graphic scenes. The goal of this study is to develop an inexpensive and more realistic virtual environment in which to perform an exposure therapy for acrophobia. It runs on a personal computer, and a virtual scene of a bunge-jump tower in the middle of a large city. The virtual scenario includes an open lift surrounded by props beside a tower, which allows the patient to feel a sense of heights. The effectiveness of the VR environment was evaluated through the clinical treatment of a subject who was suffering from the fear of heights. Based on pre- and post- questionnaires and subjective comments from the subject, This virtual reality environment proved to be an effective and realistic tool for the treatment of acrophobia.