A virtual reality display system of reduced size and depth but with a point of focus electronically changeable to suit different human eyes includes a display device and a focusing structure. The display device emits light for images, the focusing structure on the light path includes a first electrode layer, a second electrode layer, and a first liquid crystal layer between the first electrode layer and the second electrode layer, these two electrode layers receiving different voltages. The first liquid crystal layer is configured to converge the image light as necessary for the viewer and enlarge images as desired by the viewer. The image light after being focused displays a virtual reality image.