This VR viewing system is configured such that an external computer 200 outputs sound from an external speaker 300 while an HMD 100 reproduces a VR moving image by means of a built-in computer. The external computer 200 performs a sound output to the external speaker 300, conducts a master management of a reproduction elapsed time of the VR moving image so as to be synchronized with the sound output, detects a difference between the reproduction elapsed time of the VR moving image by the built-in computer of the HMD 100 and the reproduction elapsed time of the VR moving image undergoing the master management by the external computer 200, and adjusts the reproduction of the VR moving image by the built-in computer so as to eliminate the detected difference.