Recently, effective language learning is an important issue, especially in English for a special purpose. The traditional learning method exists some disadvantages, lack student focused learning, emphasis on critical thinking, process oriented learning, emphasis on larger concepts or structures, interactivity, etc. For the rapid development, computer-assisted language learning (CALL) embraces a wide range of information and communications technology applications and approaches to teaching and learning languages, as well as Virtual Reality (VR) is often used for that purpose. Educational language VR is a well-developed in IT field, with many available hardware and software solutions. However, those solutions are made with lacking methodology and systematics. As a result, utilizing VR services and products for language learning are unique and lead to increased development complexity. This paper proposes an original methodology that can be used to build immersive VR applications dedicated to training English for Tourism Purpose (ETP) skills. The original concept is based on knowledge-based engineering (KBE). The methodology and tools oriented to knowledge based engineering-KBE applications (MOKA) is used to implement the standardized content. Three elements are established before building the VR content, description of the lifecycle for a KBE, representation of knowledge associated with the application using text and graphics and software tool that helps to apply the representation and the route map. The results represent a complete stage of the methodology and the tools execution. Feasibility of the methodology is shown with a simple case - 3 scenes of leader English, include, scenario plan, panoramic 360-degree scene, virtual characters of conversation partners, related conversational situations, prompting of instruction. The effective virtual reality platform and its ETP conversational situations and authentic scenes established in this study can provide a brand-new learning model for both educational content designers and learners. In this proposed innovative approach, the obtained effectiveness of preparation of educational VR solutions is not only applied in language learning, but also in other fields.