The concept of surreal virtual space is used in this paper to describe a space which looks realistic but is impossible to exist in reality. For this project, we developed a 3D virtual space using Google Cardboard and an Android mobile device. Referring to the 2D drawing, “Relativity,” of M.C. Escher, the virtual space was designed to have multi-directional but connected stairs. This work was exhibited with other artworks at a gallery for a period of three weeks. Despite some minor sensory confusion, all audiences experienced a degree of place illusion, enjoyment and a sense of self-awareness even though the virtual environment did not provide a visual representation of the audience's own body. For future work, we plan to investigate the advantages of these effects and apply them to everyday non-virtual environments.