The aim of this research is to identify and understand the reasons why players purchase virtual items (VI) in the virtual reality (3D) MMORPG. From the results of a sample of 567 players, two important theoretical elements emerge. First, the theoretical model highlights the mechanisms leading to VI purchase by drawing on the theoretical underpinnings of projective identification (Klein, 1946) and the Proteus effect (Yee and Bailenson, 2007) to demonstrate the strong influence of the avatar on player attitudes and behaviour in 3D multiplayer online worlds. Secondly, the results of our study provide a unified theoretical view by shedding light on the combined effects of the three constructs underlying the two previously mentioned theories, namely: embodiment, community engagement and sense of belonging. In addition, our research outlines managerial implications along two axes to help professionals develop more effective solutions in the future.