LAS VEGAS—I have abs. There's also a naked woman writhing on me, but honestly, I'm equally surprised I have abs.

This is the future of porn: strapping on a Samsung Gear VR headset to feel like you're actually inside the adult content. I got this demo at CES from Naughty America, a major mainstream porn studio that currently has 26 VR scenes on offer.

NA isn't the only VR porn studio, but it's the biggest name producing content right now. The VR porn is point-of-view, which means it's shot as if you're a man or woman sitting in a chair, the subject of various erotic ministrations. You have a surrogate body (complete with abs), and you can look up, down, or around while the scene plays out, although you can't actually interact with it. It's intense.

I saw three sample scenes, which took advantage of the 180-degree perspective and 3D depth to make it really feel like the performers were in the room—coming right at you, so to speak.

The seated surrogate body maintains an illusion that keeps you seated for the 180-degree video experience, but you can choose where to look: up, down, or around, at faces, bodies, or the furniture in the room. It's a little low-res, but that's not necessarily a bad thing in porn. Too high a resolution can ruin the illusions.

"The evolution of porn has kind of been leading to this point," said Ian Paul, Naughty America's CIO.

VR is the latest weapon in the battle to get people to pay for porn, much of which is free on "tube sites." A one-month subscription to Naughty America costs $24.95. So, for that, the company may need to offer an experience that's a lot more intense than Xvideos.com.

Or, maybe, they need to target some less price-sensitive customers. Several times in our conversation, Paul and I brought up the HTC Vive, a high-end gaming VR system debuting in April. High-end gamers, who have money to spend and a lot of time at their PCs, may be the ideal market for subscription VR porn, Paul said.

"The demographic of gaming and adult is very similar. If you're into gaming, gaming's your reason to get a headset, and adult's just the icing on the cake," he said.

While my demo happened with a Samsung Gear VR, that isn't necessarily the optimal platform for VR porn. Samsung's walled content garden means porn scenes have to be sideloaded. A PC-based system like Oculus Rift or Vive is more open to adult content. Naughty America started with the Rift, is looking closely at Sony's VR solution, and is ordering a Vive developer kit, Paul said.

"We support a variety of devices, and we have to," he said.

How is this stuff shot? Paul said that's part of NA's "secret sauce," but some of it was clear. The scenes use two cameras, at least one of which is over the shoulder of the surrogate performer.

Lauren S., VP at Naughty America, said the VR shoots didn't take a lot of extra skill from performers as long as they were used to the "POV" style, which requires them to look into the camera as if it were a lover.

"Once they get going, they seem to have adapted very well," she said.

A few days ago, Las Vegas brothel Sheri's Ranch sent out a sort of anti-VR porn press release, reminding folks that sex is better when it's interactive and involves real human connection. They're right, of course. But I don't think VR porn is competing with actual sex; it's competing with "ordinary" video porn, and the difference is huge.

"Depending on the mechanics of the scene, there can be overheating issues with the phone. We like to believe that the scenes are just so hot that the phones can't take it," Paul said.