A multi-user virtual reality system for providing a virtual reality experience to a plurality of users (301, 302, 303) in a body of water, the multi-user virtual reality system comprising: a reference system adapted for emitting and/or receiving signals; equipment configured to be mounted to a first user in the body of water, the equipment comprising: a first display unit; and a first signal emitting or receiving system adapted for emitting and/or receiving signals; equipment configured to be mounted to a second user in the body of water, the equipment comprising: a second display unit; and a second signal emitting or receiving system adapted for emitting and/or receiving signals; and a data processing system including one or more data processing units (418, 428, 750) configured for: determining a position of the first user in the body of water based on at least one signal transmitted between the first signal emitting or receiving system and the reference system; determining a position of the second user in the body of water based on at least one signal transmitted between the second signal emitting or receiving system and the reference system; determining whether the second user in the body of water is within a first target region relative to the first user in the body of water; and instructing the first display unit to display virtual reality content to the first user in the body of water, wherein, if it is determined that the second user in the body of water is inside the first target region relative to the first user, the displayed virtual reality content includes a representation of the second user. a reference system adapted for emitting and/or receiving signals; equipment configured to be mounted to a first user in the body of water, the equipment comprising: a first display unit; and a first signal emitting or receiving system adapted for emitting and/or receiving signals; a first display unit; and a first signal emitting or receiving system adapted for emitting and/or receiving signals; equipment configured to be mounted to a second user in the body of water, the equipment comprising: a second display unit; and a second signal emitting or receiving system adapted for emitting and/or receiving signals; and a second display unit; and a second signal emitting or receiving system adapted for emitting and/or receiving signals; and a data processing system including one or more data processing units (418, 428, 750) configured for: determining a position of the first user in the body of water based on at least one signal transmitted between the first signal emitting or receiving system and the reference system; determining a position of the second user in the body of water based on at least one signal transmitted between the second signal emitting or receiving system and the reference system; determining whether the second user in the body of water is within a first target region relative to the first user in the body of water; and instructing the first display unit to display virtual reality content to the first user in the body of water, wherein, if it is determined that the second user in the body of water is inside the first target region relative to the first user, the displayed virtual reality content includes a representation of the second user. determining a position of the first user in the body of water based on at least one signal transmitted between the first signal emitting or receiving system and the reference system; determining a position of the second user in the body of water based on at least one signal transmitted between the second signal emitting or receiving system and the reference system; determining whether the second user in the body of water is within a first target region relative to the first user in the body of water; and instructing the first display unit to display virtual reality content to the first user in the body of water, wherein, if it is determined that the second user in the body of water is inside the first target region relative to the first user, the displayed virtual reality content includes a representation of the second user.