Background: The video game industry thrives on innovation and technology, striving to understand player preferences to maintain a competitive edge. Forecasts indicate significant growth, with the virtual reality (VR) gaming market expected to become a major player, driven by technological advancements and rising consumer interest in immersive experiences. However, the current adoption of the VR gaming rate remains low, indicating a substantial gap between interest and actual usage. 

Purpose: The purpose of the thesis is to investigate the key game components that influence players’ intention to play VR games while also evaluating the significant role of players' emotions within this context. Additionally, it establishes connections between these game elements and the Technology Acceptance Model (TAM) constructs, providing a comprehensive understanding of the factors shaping VR game acceptance. 

Method: The research is grounded in the positivist paradigm, employing a deductive approach and quantitative methodology. It involves the analysis of 657 observations extracted from 200 reviews of two popular VR games on the Steam platform, using content and sentiment analysis techniques. Subsequently, the Baron and Kenny method is employed to explore potential mediations of TAM constructs between players’ sentiments and their intention to play VR games. 

Conclusion: The results indicate that players’ sentiments significantly influence the acceptance of VR games. Among the TAM constructs, perceived enjoyment (PE) plays the most pivotal role and is the sole mediator between sentiments and the intention to play. Game elements linked to PE, such as game content, gameplay, and interactivity, tend to elicit positive emotions from players. Conversely, elements associated with perceived ease of use (PEOU), such as bugs, technical performance, and optimization issues, tend to evoke negative sentiments.