Objectives:
The aim of the article is to analyze and interpret Michael Heim's concept of virtual reality, with particular emphasis on the ontological status of virtual objects and their relationship to the material world. The study focuses on identifying the role of imagination in the creation and perception of virtual environments.

Material and methods:
The analysis is based on a review of philosophical literature, including Michael Heim’s works such as The Metaphysics of Virtual Reality and Virtual Realism. The research approach involves the interpretation of key concepts related to virtuality, such as simulation, immersion, interactivity, and telepresence, in the context of classical philosophical traditions

Results:
Heim defines virtual reality as a specific subjective experience that results from the user's engagement in a digitally generated environment. Key features of virtual reality, such as interactivity and immersion, are highlighted as fundamental to its ontological significance. The analysis reveals that Heim adopts a multidimensional approach to virtuality, combining its technical aspects with philosophical considerations of reality.

Conclusions:
The study shows that Heim does not definitively determine the ontological status of virtual objects, which raises further questions about their materiality and interaction with humans. His concept of virtuality, based on the interplay between imagination and technology, highlights the potential of virtual worlds as sources of knowledge and as spaces for experiencing and creating new forms of reality.