Abstract
Virtual Reality (VR) offers potentials and challenges for teaching and learning. For learners of elementary mathematics, it has been suggested that VR offers promising ways of representing numeracy (number and operations) concepts in the form of Virtual Manipulatives (VM). This project aims at investigating VR learning Environments to elementary numeracy education using 3D VM. This paper focuses on 3 aspects. The first is the evaluation of an existing Mathematical Virtual Learning Environment (MAVLE) in order to analyze and evaluate the current 2D virtual manipulatives. The results of this study will from the basis for the design and development of an innovative conceptual prototype - MAVLE. While the second step is to construct a framework for the MAVLE prototype by, highlighting other factors that are important for system implementation. The third aspect will be applying the outcomes from other two stages and providing benchmarks and guidance's to the future design and development of Virtual Learning Environment.