The most important environmental factors apart from acoustics and vision are possibly temperature, force impact (movement), as well as taste and smell.
As with the eyephones, no device is known up to this point that would be capable of simulating any of the above in a natural way, though some development in this direction is going on. By ``simulation in a natural way'', we mean in such a way that a subject who felt a simulated touch by a virtual object, for instance, would actually behave as if he really had been touched.
For further reading consult [Lehnert & Giron (1995)].