The concept of Virtual Reality has been around since early 1960s, but the availability and development of Virtual Reality systems were largely limited due to its nature of high cost and difficulty in maintenance. Until recently, thanks to the fast development of the modern technology, the idea of building Virtual Reality system using commodity-off-the-shelf hardware became feasible. By using Personal Computers, we have in this project developed a Low-Cost Distributed Virtual Reality system that is much cheaper, easier to maintain and mobile. In this project, the design of stereo vision, corner projection and distributed architecture had been discussed and applied in the implementation of the Virtual Reality system. User experiment had been conducted. The aim of the user experiment is to test the system for presence level, Slater, Usoh and Steed (SUS) questionnaire was used as an indication to the level of presence. Furthermore, network performance related to scene complexities were also evaluated. From these experiment, we have found that the Virtual Reality system developed creates a good level of presence to the participants and scene complexity would influence the roundtrip time of the network. Lastly, this paper concludes by discussing why the Low-Cost Virtual Reality system developed to be an effective Virtual Reality system