목적: Virtual reality (VR) could be a suitable alternative for an implementing sound localization test, as it can create immersive spatial environments right before the user’s eyes. By utilizing audio stimuli with appropriate localization cues, VR can effectively simulate real-world auditory spatial perception. In this study, the results of a sound localization test were compared between a test developed in VR and one conducted in an anechoic chamber. 방법:The sound localization test was conducted under four conditions: a sound field sound localization test (SF), performed in a soundproof room and three VR-conditions. The three VR conditions included one using personally recorded stimuli (PR), another using KEMAR-recorded stimuli (KR), and the last using Unity-generated directional audio (VR audio, VRA). All sound localization tests were conducted in a setup with seven speakers placed at 30-degree intervals. A total of 20 normal-hearing participants (NH) and 14 participants with unilateral hearing loss (UHL) were recruited for this study. 결과:To compare the three types of stimuli used in VR sound localization tests, each was visualized to analyze interaural time difference (ITD), interaural level difference (ILD), and spectral power. Compared to the recorded stimuli (PR, KR), VRA was found to have relatively simplistic and artificial localization cues. In the NH group, a significant difference was observed between the SF and VR tests, except under the low-pass noise PR stimuli (p = 0.067). A strong correlation was found between the results of the SF and VR tests (r > 0.9, p < 0.001). 결론:The VR-based sound localization test demonstrated its ability to overcome cost and spatial limitations while providing results comparable to those of actual SF tests. In particular, the PR condition yielded the most reliable results, as it preserved rich interaural time differences (ITD), interaural level differences (ILD), and spectral cues while reflecting individualized characteristics. Furthermore, when applying the HEARRING_LOC_ICF scale, it exhibited a high agreement rate (70.58%) and small, consistent errors (SD: ±0.55), demonstrating its superior sound localization performance. These findings suggest that the VR-based sound localization test could serve as a valuable tool for disability assessment and clinical applications.