The VR smart rehabilitation system is a product designed for rehabilitation training of cognitive and motor功能障碍 caused by neurological functional impairments. By combining VR scenarios with intelligent motion sensors, it allows patients to engage in rehabilitation exercises within an immersive environment. The product effectively enhances rehabilitation outcomes, improves patient compliance, and increases the fun of rehabilitation by stimulating the patient's mirror neuron system. The rehabilitation content covers joint range of motion, strength, stability, hand-eye coordination, and activities of daily living (ADL) training. It can also integrate with traditional rehabilitation equipment to upgrade them with VR intelligence. The system can be equipped with multiple VR terminals and portable tablets to meet the needs of multi-user simultaneous training and bedside rehabilitation.