At present, the application of computer virtual technology has become one of the important trends in the field of technology. This paper analyzes the specific needs of virtual machine technology to discuss three key points-the simulation of measuring machine, measuring path and virtual measurement data from the construction of virtual machine technology, including difficulties. It provides the specific ideas and methods. Finally, according to the function division of the virtual measuring machine module, it builds a virtual measuring machine prototype, and verifies the feasibility, ideas and methods, which are effective and available on the HOOPS platform.