A set-top box (STB) capable of decoding Ultra-High-Definition (UHD) video i.e. 4K, 8K, or higher resolutions and supporting Virtual Reality (VR) is a crucial component in the ever-evolving landscape of home entertainment. With the rapid growth of UHD video content, such a device ensures that users can enjoy the highest quality video, offering stunning resolution and visual clarity. Moreover, as technology advances, UHD content is becoming more prevalent, making a set-top box that supports UHD essential for future-proofing home entertainment systems. In the realm of VR, high-quality visuals are paramount for creating immersive and realistic experiences. A set-top box that can decode UHD video enhances VR content by providing intricate detail and making the virtual world more engaging. Furthermore, it ensures the smooth performance of VR applications and UHD video, delivering lag-free experiences. Whether it is watching UHD movies or engaging in VR gaming, a set-top box equipped for both technologies expands entertainment possibilities and offers a versatile and engaging media experience. This draft new ITU-T Recommendation elaborates the functional requirements for a cable set-top box capable of supporting Ultra-High-Definition video and Virtual Reality services. It introduces the system architecture and specifies the minimum requirements for the STB to decode and output UHD video with resolutions of 4K, 8K, or higher. Additionally, the STB should be compatible with VR services, utilizing either cable or WLAN IEEE 802.11be technology.