In Singapore, the Special Education for Autism (SEA) calls for a more focused, systematically structured framework to cater to the needs of children with autism in schools. As autism is a syndrome with co-morbid subtypes and different degrees of severity, a universal design for both learning and living becomes necessary to meet all the various needs and demands of the children. Adapted from the Response to Intervention (RTI) initiative first introduced under the IDEA 2004, the SEA framework is divided into three intervention levels: Level 1 covers all core autism intervention practices; Level 2 includes supplemental autism interventions; and Level 3 concerns individually customized autism interventions. This paper focuses on one virtual reality (VR) based autism intervention using artificial agents (3D virtual dolphins) in a 3D virtual dolphinarium developed and conducted at the Institute for Media Innovation, Singapore. The authors explored the possible application of universal design in this VR-based intervention within the framework of contextual teaching and learning (CTL) for children with autism.