Musculoskeletal disorders are generally caused by physical activity and job stress, lack of exercise, neck, shoulders, and back. In this paper, we were implemented using the IMU(Inertial Measurement Unit) sensor rehabilitation contents and measurements of the cervical range of motion that can help the rehabilitation of patients with musculoskeletal system. It was compared to the CROM method for verification of the IMU sensor data, the error rate was the result of less ±0.3. In other words, the results indicate that there is no problem to measure the cervical range of motion. So we were calculated the quaternion angle for each flexion, extension, and lateral flexion and extension, the contents for these was implemented. In addition, the implementation of a virtual reality-based contents using the Google cardboard was to show the possibility to replace existing high virtual reality contents.