A highly integrated system on chip (SoC) for converting visual content from 2D to 3D with real time rendering in VR. Through the collaborative design of hardware and enhanced deep learning algorithms, it can generate 2D-to-3D image based on gaze position with zero delay, plus detailed depth of field generation, intelligent occlusion point repair, eye tracking. XtraVR^TM SoC has foveated rendering technology for resolution and depth which can minic real world visual experience and improve the power efficiency with high picture quality. This SoC can also generate binaural 3D sound with advanced audio synthesizing module.  All these features can upgrade the immersive experience for VR users.