Purpose: Virtual reality simulation has become an effective learning strategy in nursing education, enabling undergraduate nursing students to acquire indirect clinical experience and prepare for real-world clinical practice within a safe and controlled environment. This study aimed to analyze the reflection journals of undergraduate nursing students following their virtual reality simulation experiences, using content analysis to explore the educational experiences. Methods: Data were collected from October to December 2020. A total of 18 undergraduate nursing students who participated in ‘vSim® for Nursing Medical-Surgical’ scenarios learning program participated in this study. The reflection journal was analyzed to identify recurring topics and patterns. Results: The analysis identified five key themes: (1) Intense impressions and frustrations with unfamiliar learning environments, (2) Psychological safety against mistakes and improvement, (3) Awareness and confidence through repetition, (4) Challenges and overcoming through collaboration and interaction, and (5) Expansion of experience and heightened professional responsibility. Conclusion: The findings indicate that virtual reality simulation significantly enhances students’ confidence, teamwork skills, and ability to learn from mistakes while fostering a deeper understanding of clinical practice. These findings support the expanded use of virtual reality simulation in nursing education to maximize students’ learning outcomes.