This paper describes how to define and implement the schema for 3D virtual objects with physical units so that the objects can be compared in virtual environments based on physical properties, such as length, according to the specified units. We define physical units for virtual objects using the International System of Units and based on the X3D (Extensible 3D) specification. The schema must be defined with validation so that it does not violate the original X3D data structure. In this paper, we have extended the original X3D schema with a physical unit specification, and demonstrate the difference between units-specified and non-units-specified 3D scenes using an X3D browser that we developed.