Recently, the virtual reality has progressed rapidly in the field of the science and technology. The coverage includes extremely various fields such as communication, design, entertainment, etc. Various VR space have been proposed and constructed by present. However, there are no VR system that realizes real time simulation based on the same physical law as it works in the real world. Then, we construct a virtual air hockey game based on rigid dynamics in this research. Moreover, to provide the presence with users, two sensations (the visual and auditory sensation) are synchronized. This paper describes various problems and their solutions in construction of Virtual Air Hockey Game System.