This paper describes an experiment using Fitts' Law to evaluate performance in target acquisition tasks comparing a typical virtual reality (VR) display and input device with a typical computer workstation display and input device. The objective was to determine the effects of using VR hardware on target acquisition performance and validate Fitts' Law in a VR setting. Participants performed 2D target acquisition tasks varying width of target, distance of target, and angle of target from starting point. Factors that showed significantly different acquisition times included input device, distance from target, width of target, and angle of target from starting point. Display type did not show significance. In addition, acquisition times significantly increased throughout the experiment, indicating fatigue. Extending the use of Fitts' Law as an evaluation tool for VR systems is discussed.