The use of virtual reality technology in college table tennis teaching is conducive to the use of information technology to optimize the teaching experience and rational allocation of teaching resources. This paper proposes a table tennis virtual teaching system and constructs a three-dimensional assessment model of table tennis technique and tactics, which realizes a comprehensive assessment of the effect of virtual reality teaching from three dimensions: technical application, confrontation between the two sides and the overall strength dimension. A student who received virtual reality instruction was selected to apply the system to evaluate the application’s effect. The results showed that the student scored 55.02% in the average value of the scoring rate of the hair grab section and 18 “excellent” in the scoring rate of the holding I section, which is a good level of table tennis technique and tactics. The experiment also shows that the use of virtual reality technology can help enhance students’ interest in table tennis.