The study aims to investigate the effectiveness of Memory Test in measuring the sense of presence perceived by the user after they experience the IBVR environment. A hypothesis for the research is if the Memory Test score is high, sense of Presence perceived by the user is also high. To evaluate the hypothesis, 31 participants experience the Image based Virtual Reality (IBVR). In this study, the relationship between the Memory Test and Sense of Presence in IBVR are discussed in qualitative analysis. Memory test on a picture is classified by Factual Memory, Recognition Memory, Brand preference, and Confidence in brand preference. Memory test is focus on Factual Memory and Confidence in Brand Preference. Memory test is performed as Subjective Measurement for Sense of Presence. The content of the Memory Test is refer to the objects in the IBVR environment. In qualitative analysis, the correlation between presence and Memory Test is high but the regressions in qualitative analysis present a contrary result. As a conclusion, the result shows that presence in IBVR environment correlated with memory is a new an important findings. This approve that the remember in brain activity can measure the sense of presence in respondents. © 2012 IEEE.