Representation of various types of information in an interactive virtual reality environment on mobile devices had been an attractive and valuable research in this new era. Our main focus is presenting spatial indoor location sensing information in 3D perception in mind to replace the traditional 2D floor map using handheld PDA. Designation of 3D virtual reality by Virtual Reality Modeling Language (VRML) demonstrates its powerful ability in providing lots of useful positioning information for PDA user in real-time situation. Furthermore, by interpolating portal culling algorithm would reduce the 3D graphics rendering time on low power processing PDA significantly. By fully utilizing the CC2420 chipbased sensor nodes, wireless sensor network was established to locate user position based on Received Signal Strength Indication (RSSI) signals. Implementation of RSSI-based indoor tracking method is low-cost solution. However, due to signal diffraction, shadowing and multipath fading, high accuracy of sensing information is unable to obtain even though with sophisticated indoor estimation methods. Therefore, low complexity and flexible accuracy refinement algorithm was proposed to obtain high precision indoor sensing information. User indoor position is updated synchronously in virtual reality to real physical world. Moreover, assignment of magnetic compass could provide dynamic orientation information of user current viewpoint in real-time.