Background: Virtual reality (VR) provides a unique immersive teaching experience and brings significant changes to existing education models. However, barriers may influence the resistance to and non-adoption of VR. Objectives: Grounded in innovation resistance theory (IRT), this study thus examined the resistance attitudes and non-adoption intention (NAI) of university students toward VR technology from three aspects: functional, psychological, and technological barriers. This approach helps reveal the potential problems of VR technology in the promotion of university education. In addition, this study investigated the mediating effect of resistance on the relationship between these barriers and NAI and the moderating effect of VR attractiveness on the association between resistance and NAI. Methods: This study collected data from students currently receiving higher education in China through questionnaires and analyzed the data using structural equation modeling. Results: Results showed that value barrier, cognitive rigidity, and perceived complexity affected the resistance attitudes and NAI of current students toward using VR technology for learning. Furthermore, the attractiveness of VR technology had a negative moderating effect on the relationship between the students' resistance attitudes and NAI while resistance exerted a mediating effect. Conclusions: The findings of this study could provide insights for university administrators to reduce students' resistance to VR technology adoption, particularly by addressing three key factors: minimizing value barriers, fostering cognitive flexibility, and simplifying perceived complexity. These efforts are expected to reduce students' resistance toward VR technology and ultimately encourage its adoption.