The invention discloses a VR content development platform. The platform comprises a VR 3D real-time rendering engine, a VR content editor, a VR content player, a VR 3D modeling software, a VR container player, a VR content editor, a VR online material library and a VR online work library, the VR 3D real-time rendering engine is connected with the VR content editor and the VR content player, the VRcontent editor is further connected with VR 3D modeling software and the VR online material library, and the VR container player is further connected with the VR online work library. According to theVR content development platform and method, a VR 3D real-time rendering engine module developed on the basis of Direct3D and OpenGL bottom layer 3D graphic APIs is arranged; the VR content editor canbe completely used independently, does not depend on any other software or platform, and is not limited by any other software or platform, and the VR content editor supports editing of multi-layer texture maps, supports high-grade material types such as transparent maps, illumination maps and normal maps, and also supports custom of material types through a shader script.