The invention relates to HMD virtual visual delay compensation system and working procedure, based on the body surface electromyography information, belongs to virtual reality technology. The system includes collecting electrode, reference electrode, collection equipment of multi-channel surface electromyography information, computers, HMD.The work steps of the system are: place electrode on the neck of operator, and make signal amplification and filtering connecting with multi-channel surface electromyography information collection devices, put the digital signal treatment into the computer, first initial calibration procedures by the computer, by we can initially study the typical head movement according to voice prompt, then move the head to forecast operating procedures in the virtual HMD visual signal delay compensation, while tracking data with the original data integration, improving accuracy of head tracking. The characteristic of this invention is small in size, light weight, strong predictive power, and high sensitivity.