This research analysed the requirements to design and develop web directories as a platform for viewing 360° images by using Google Cardboard. The Google Cardboard is used because it is one of the methods to sense the virtual reality (VR) environment and it is also cheap. The VR 360° images were created using the Google StreetView which were uploaded and can be viewed from Google Maps or Google StreetView, which can be more immersive and interesting by using a Google Cardboard. The 360° images for the developed web directories were specifically taken from interesting places and special buildings in Universiti Utara Malaysia (UUM). This research identified the functional and non-functional requirements from the data collected during the data gathering by using questionnaires which later prioritized the user preferences. Other activities are design and development of the web directories, and also validation and verification of the web directories and their contents. The web directories are suitable for both pc and mobile users which allow the VR feature. Other than that, this research also presented the findings of the user persona analysis.