The invention discloses a virtual sense realization method. The method comprises the steps of transmitting brain wave signals of a touch sense, a taste sense, a smell sense and the like in a virtual world to an encoding/decoding module in a host 1; according to human brain wave feature codes, performing encoding; and transmitting the signals to a brain stimulation module 3 for stimulating a sense region of the human brain to enable the human brain to generate the senses such as the touch sense, the taste sense, the smell sense and the like, wherein the brain stimulation module 3 can be a transcranial magnetic stimulation coil or other stimulation mode. The invention furthermore discloses a virtual sense realization apparatus. The apparatus comprises the glasses or the helmet, the host 1 (a mobile phone system, a CPU, a GPU, an ROM, an RAM, a hard disk, an external memory, Bluetooth, a wireless connector, a gyroscope, a sensor, a battery and the like), a loudspeaker 2, the brain stimulation module 3, laser and a camera 4, a projector or a display screen 5, a microphone 6 and a brain wave monitoring module 7. The brain wave signals of the senses in the virtual world are encoded by the encoding/decoding module in the host 1 according to the human brain wave feature codes and transmitted to the brain stimulation module 3 for stimulating the sense region of the human brain to enable people to generate the senses, the projector or the display screen 5 displays video signals, and the loudspeaker 2 plays audio signals, so that the virtual world can be the same as the real world in a visual sense, a hearing sense, the taste sense, the smell sense and the touch sense.