Three-Dimensional Virtual Worlds (3DVW) have significant promise for the development of teaching and learning environments. Educational communities have become interested in such virtual platforms, and this technology has widely benefited educational settings. This study aims to identify the factors that drive the acceptance of 3DVWs as means for distance learning by higher education students, and provides a taxonomy of such drivers. A qualitative approach was employed for data collection to enable a detailed exploration. Two data collection instruments were used in the experiment: a virtual synchronous focus group and an open-ended question. One hundred twenty-one students participated in 13 virtual focus groups, and 124 students responded to the open-ended questions. Thematic analysis was used to analyse data, and as a result, 26 factors were identified as antecedents to the acceptance of 3DVW in higher education. Those factors are then classified into 12 categories based on their definition and similarities. Twenty-one out of the 26 factors impact the user acceptance of 3DVW positively, and five factors impact it negatively. The findings of this study indicate advances in theory, methodology, and pedagogical practice.