Objective:To investigate the application value and effects on event-related potential P300 of multi-sensory inte-gration training combined with virtual reality(VR)-assisted rehabilitation in children with sensory integration disorder.Meth-ods:98 children with sensory integration disorder were selected and divided into an observation group and a control group based on different intervention methods,with 49 patients in each group.The control group received multi-sensory integration training,while the observation group received multi-sensory integration training combined with virtual reality-assisted rehabilitation,with both groups undergoing continuous intervention for 12 weeks.The sensory integration abilities,behavioral problem factors[Conners Parent Symptom Questionnaire(CPRS-R)],attention status[Integrated Visual and Auditory Continuous Perform-ance Test(IVA-CPT)],balance ability,daily living activity capabilities[Functional Independence Measure for Children(WeeF-IM)],and event-related potential differences were compared between the two groups.Results:After the intervention,the obser-vation group showed higher scores compared to the control group in vestibular balance sensation,tactile defense function,prop-rioception,and learning ability(P<0.05),lower levels in behavioral problem factors including conduct behavior,learning prob-lems,mental disorders,impulsivity,anxiety,and hyperactivity index(P<0.05),lower scores in IVA-CPT attention assessment dimensions including auditory response control quotient,auditory attention quotient,visual response control quotient,visual at-tention quotient,comprehensive scale response control quotient,and comprehensive scale attention quotient(P<0.05).Com-pared with the control group,the single-leg standing times with eyes open and closed were longer in the observation group(P<0.05),balance beam walking time was shorter(P<0.05),WeeFIM scale scores were higher(P<0.05),P300 latency was lower(P<0.05)and wave amplitude levels were higher(P<0.05).Conclusion:Multi-sensory integration training combined with VR-assisted rehabilitation can effectively regulate sensory function,reduce behavioral problems,improve attention,enhance balance ability,and improve neural electrical activity in children with sensory integration disorder.