The document examines the efficacy of using Second Life as a 3D interactive learning tool in a constructivist educational context, focusing on an accounting class at the University of Central Florida. Results indicated that while learners showed some improvement in knowledge, those working solo performed better than those in groups, contrary to typical constructivist expectations. Additionally, anxiety levels were found to be reduced, but not significantly more in group settings, highlighting both the potential and challenges of using immersive environments for learning.