Virtual Reality Modeling Language (VRML) is an independent platform language that allows the creation of nonimmersive virtual environments (VEs) and their use through the Internet. In these VEs, the viewer may navigate and interact with virtual objects, moving around and visualizing them from different angles. Students can benefit from this technology, because it permits them access to objects, which describe the topics covered in their studies in addition to oral and written information. In this work, we investigate the aspects involved in the use of VEs in teaching and learning and propose a conceptual model, called MAT3D, as a learning environment that can be used for the teaching and learning of mathematics. A case study is also presented, in which students use a virtual environment modeled in VRML. Data resulting from this study is analyzed statistically to evaluate the impact of this prototype when applied to the actual teaching and learning of mathematics.