The research is motivated by the implementation of the Merdeka curriculum, which is expected to improve the learning crisis in Indonesia. Facing this challenge, the implementation of the Merdeka curriculum becomes an indicator of learning innovation in the current era of technological development through the use of technology in the learning process. The utilization of technology can increase the attractiveness of material presentation, thus motivating students and teachers to innovate more frequently with the help of technology. One technology currently under development is Virtual Reality (VR) technology, where users are presented with a virtual world that mimics reality. The benefit of VR for learning is that it increases curiosity and learning motivation, and encourages students to think creatively and critically. Therefore, it is considered necessary to develop math learning media with the help of Lapentor application in utilizing VR technology. This text is already free of errors.    05% with the category of highly valid, or can be used without revision with a reliability value of 86.19% in the very good category, and the questionnaire response of the students in the initial field trial amounted to 86.08%, with very practical criteria. The assessment of the test's completeness results showed a value of 87.06% in the category of meeting the completeness achievement criteria. It can be concluded that math learning media assisted by the Lapentor application can be used for further testing in the main product's field trial stage.