New technologies create opportunities to improve education and, in this way, the individual learning. Due to their certain characteristics, such as immersion (i.e. the total engagement to a specific activity while other attentional demands are ignored), immersive Virtual Reality (VR) systems have the potential to increase the individual learning performance. Modern VR-head mounted displays (e.g. Oculus Rift) and provided controllers allow a new kind of interaction within a virtual environment. Against this background, the construct cognitive absorption (CA) within a learning context emerged. CA consists of five sub- constructs: temporal dissociation, curiosity, enjoyment, control, and immersion. Both, learning and CA, have already been brought together but not within a context of immersive VR. Hence, this study examines learning and its conditions within an immersive VR context by a Grounded Theory approach with 21 qualitative interviews. Implications for theory and design are derived