Aiming at the problem that the current display module could not provide a perfect stereo vision on the principle of human visual system, a solution of Virtual Reality (VR) stereo vision was proposed based on the oblique crossing frustum camera. Firstly, by studying the ken model and the theory of accessing to the depth data by eyes, a mathematical model of eyes parallex was built. Secondly, the industrial engine 3DVIA Studio was used as the simulation platform, which relied on the VSL programming language to screen. The relationship of child and parent was set up and the module of visual interaction was designed to construct the stereo camera. Then, the point cloud model was developed to quantize the stereo sense. The advantages and disadvantages of each model were analyzed based on the characteristics of depth display and distortion, and all models were optimized step by step. Center axis parallel normal frustum camera model and normal frustum model whose center axis crossed at the viewing distance were developed, the frustum of camera was optimized to develop a VR camera model of oblique crossing frustum. At last, using 3DVIA Studio as the experiment platform, specific data were substituted on it to do projective transformation. The result shows that the proposed camera model of oblique crossing frustum eliminates the distortion guarantees the depth information display effection, and provides an excellent effect of vision.