The virtual reality technology brings a series of s ignificant change, which appeared more and more. As one of the key technology of the future development of the Int ernet application in the field of sports teaching, it will subvert the traditional physical education thinking and unidire ctional sports teaching model for physical educatio n. The cognitive theory of the situation analysis of the v irtual reality technology applied in the sports tea ching and the construction of the model sports teaching mode is b ased on virtual reality technology in order to impr ove teaching quality and optimize the teaching means to provide more scientific and systematic theoretical referenc e.