Long-term exposure to VR will become more and more important, but what we need for long term immersion to meet users fundamental needs is still under-researched. In this paper, we apply the theory of Maslows Hierarchy of Needs to guide the design of VR for longterm immersion based on the normal biological rhythm of human beings (24 hours). An office environment is designed to verify those needs. The efficiency, the physical and the psychological effects of this VR office system are tested. The results show that the VR office environment is as comfortable as the physical environment at short-term immersion and it can support users basic immersion. It means that the Maslows Hierarchy of Needs can be a guideline for long-term immersion.