From the Super Mario Wiki
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The Virtual Boo is a device created by Professor Elvin Gadd in Luigi's Mansion 3, modeled after the Virtual Boy. Like the Game Boy Horror and Dual Scream before it, it allows Luigi to communicate to E. Gadd, displays mission objectives and a map of the current floor, and displays the pause menu. Like the actual Virtual Boy, its screen is displayed in red colors. Its ringtone is an arrangement of the original Luigi's Mansion theme.