In order to meet the needs of users for large-field of view angle and high resolution of virtual reality head-mounted displays, the initial structure of the optical system was calculated by using reverse design method, and the optical design software was used for simulation analysis optical structure of coaxial large field of view virtual reality head-mounted display. The results show that three aspheric lenses are used in each channel, and the full field angle is 90°, the exit pupil diameter is 8mm, the exit pupil distance is 13mm, the modulation transfer function is greater than 0.3 at Nyquist frequency of 10.58lp/mm, and the maximum distortion is 6.1%, respectively. Compared with the reference, the resolution is higher, the distortion is reduced and aberration balance is reasonable. The design provides a reference for optimizing the optical structure of large field of view head-mounted display.