In this paper, we would like to investigate optimal wireless streaming ofamulti-quality tiled 360 virtual reality (VR) video from a server to multiple users. To this end, we propose to maximally exploit potential multicast opportunities by effectivelyutilizing characteristics ofmulti-quality tiled 360 VR videos and computation resources at the users side. Inparticular, we consider two requirements for quality variation in one fieldof-view (FoV), i.e., the absolute smoothnessrequirement and the relative smoothness requirement, and two video playback modes, i.e., the direct-playback mode (without user transcoding) and transcode-playback mode (with user transcoding).Besides natural multicast opportunities, we introducetwo new types of multicast opportunities, namely, relative smoothness-enabled multicast opportunities, which allow flexibletradeoff between viewing quality and communications resource consumption,and transcodingenabled multicast opportunities,which allow flexibletradeoffbetween computation and communications resource consumptions. Then, we establish a novel mathematical model that reflects the impacts ofnatural, relativesmoothness-enabled andtranscodingenabledmulticastopportunitieson the average transmission energy and transcoding energy. Based on this model, we optimize the transmission resource allocation, playback quality level selection and transmission quality level selection to minimize the energy consumption in the four cases with differentrequirements for quality variation and video playback modes. By comparing the optimal values in the four cases, we prove that the energy consumption reduces when more multicast opportunities can be utilized. Finally, numerical results show substantial gains of the proposed solutions over existing schemes, and demonstrate the importance of effective exploitation of the three types of multicast opportunities.