A walking navigation system (usually known as a locomotion interface) is an interactive platform which gives simulated walking sensation to users using sensed bipedal motion signals. This enables us to perform navigation tasks using only bipedal movement. Especially, it is useful for the certain VR task which emphasizes on physical human movement, or accompanies understanding of the size and complexity of building structures. In this work, we described system components of VR walking system and investigated several types of walking platform by literature survey. We adopted a MS Kinect depth sensor for the motion recognition and a treadmill which includes directional turning mechanism for the walking platform. Through the integration of these components with a VR navigation scenario, we developed a simple VR walking navigation system. Finally several technical issues were found during development process, and further research directions were suggested for the system improvement.