By the stimulation of the five senses of a human body, virtual reality (VR) allows users to become fully engaged in the virtual world, and thereby makes them believe that the virtual world is real. Since Ivan Edward Sutherland created the first head-mounted display in 1968, various VR technologies have been introduced with head-mounted displays. Concurrently, the development of VR relies on that of the head-mounted displays because visual sensory stimulation accounts for up to 87% of human perception. VR experiences are similar to television and movie experiences in some aspects. Both of them provide users with remarkable content visually and make the content intense by auditory stimulation. This allows the users to have phenomenal audio-visual experiences. However, during VR experiences, users turn their bodies constantly, and so, there are no fixed directions for their experiences. Thus, VR experiences differ significantly from their television and movie counterparts. This makes loudspeaker systems with fixed positioning unsuitable for VR. Hence, two-channel headphones are generally used for VR audio playing. In VR experiences using headphones for the users to become fully engaged in the virtual world, sounds that people hear in the real world need to be simulated. Therefore, three-dimensional stereophonic sound technologies have to be employed as the basis for the sound design. Thus, this research adopts a three-dimensional sound system based on Ambisonics for sound design and constructs a VR auditory experiment. By the experiment, the accuracy with which the users can locate sounds during VR experiences is assessed. The importance of sounds in VR experiences is also verified. Furthermore, consideration of VR experiences with only auditory stimulation as a type of VR experiences is discussed. Design recommendations are made for VR experiences mainly based on sounds.