First-person shooter (FPS) games are frequently associated with immersion due to their use of a first-person perspective camera, which gives players the impression that they are a part of the game world. When combined with the proteus effect and identification, players can achieve a complete sense of immersion in the character they are portraying. The objective of this study is to delve into the cognitive benefits of engaging in FPS games and to establish a correlation between the level of immersion and cognitive transfer. The data collected from participants who completed reaction tasks were analyzed in conjunction with the IEQ (Immersive experience questionnaire) scores. The IEQ provided quantitative data on immersion. By assessing the participants' cognitive abilities based on their reaction task performance, the study found that playing FPS games can improve accuracy but not affect reaction time. Furthermore, the study found no correlation between immersion and cognitive transfer.