  We describe the experimental procedures for a dataset that we have made
publicly available at https://doi.org/10.5281/zenodo.2605204 in mat (Mathworks,
Natick, USA) and csv formats. This dataset contains electroencephalographic
recordings on 21 subjects doing a visual P300 experiment on PC (personal
computer) and VR (virtual reality). The visual P300 is an event-related
potential elicited by a visual stimulation, peaking 240-600 ms after stimulus
onset. The experiment was designed in order to compare the use of a P300-based
brain-computer interface on a PC and with a virtual reality headset, concerning
the physiological, subjective and performance aspects. The brain-computer
interface is based on electroencephalography (EEG). EEG were recorded thanks to
16 electrodes. The virtual reality headset consisted of a passive head-mounted
display, that is, a head-mounted display which does not include any electronics
at the exception of a smartphone. This experiment was carried out at GIPSA-lab
(University of Grenoble Alpes, CNRS, Grenoble-INP) in 2018, and promoted by the
IHMTEK Company (Interaction Homme-Machine Technologie). The study was approved
by the Ethical Committee of the University of Grenoble Alpes (Comit{\'e}
d'Ethique pour la Recherche Non-Interventionnelle). Python code for
manipulating the data is available at
https://github.com/plcrodrigues/py.VR.EEG.2018-GIPSA. The ID of this dataset is
VR.EEG.2018-GIPSA.
