Attentional control theory indicates that concentration is considered an important variable that contributes to learning. There are some devices for players to practice their concentration, but there are few virtual reality (VR) designs which can increase the level of difficulty for students to discipline their mental concentration with incongruent hands-on movement. To address this gap, a VR system named Tracking Fun was designed, which requires hand-eye coordination to move a ball to a target hole. To explore the effect of playing Tracking-fun on players' concentration performance, the study explored the relationship among entity beliefs of concentration ability (EBCA), intrinsic cognitive load (ICL), failure attribution of VR operation (FAVRO), flow experience, and gameplay performance. Students from a skills-based senior high school took part in this experimental research, and 259 valid questionnaires were returned. The research results showed that: EBCA can positively predict cognitive load; EBCA can positively predict FAVRO; ICL and flow have a negative correlation; FAVRO can negatively predict flow experience when interacting with VR; and flow can negatively predict gameplay performance. Based on the results, enriching the opportunity and difficulty level of Tracking-fun can enhance players' concentration. Follow-up research suggestions are proposed.