Among contemporary technological advancements, virtual reality (VR) emerges as a potent and promising modality for addressing primary rehabilitation goals. Empirical evidence confirms that VR-based rehabilitation can generate realistic perceptual experiences and corresponding patient responses, thereby enhancing the efficacy of cognitive and motor rehabilitation in a cost-efficient manner. However, the success of this rehabilitation paradigm is predominantly contingent upon the specific technologies and clinical protocols implemented by practitioners. This article examines the current pertinent issue of implementing virtual reality technologies for patients with acute ischemic stroke during the early rehabilitation phase. The authors focus specifically on the neurophysiological correlates of VR application and the associated mechanisms of cerebral neuroplasticity. We delineate the characteristic features and contemporary approaches to VR implementation, while proposing a novel conceptual framework for deploying advanced VR technologies in the intensive care unit setting.