This study investigates neural patterns of acceleration in virtual reality (VR) using electroencephalography (EEG). Participants experienced accelerating white spheres in VR while EEG signals were recorded. Significant EEG differences were found at the fronto-central region between acceleration and slow speed, regardless of direction, and at the central region depending on the acceleration direction. Topographic responses also show differences in spacial patterns between the conditions. These findings give insights into the perception of acceleration in the brain and show potential for passive BCI applications.