Abstract: The simple virtual simulation mode has the limitations of idealized results and insufficient practice. In order to solve this problem, based on the similar system principle, this paper proposes a linear system theory experimental teaching model combining virtuality and reality. Firstly, the mechanism relationship of the actual experimental device is analyzed and the mathematical model of the controlled object is established. Based on the principle of similar system, an analog circuit system is designed using electronic components to replace the real experimental device. Then, aiming at the mathematical model of the controlled object, the control algorithm is developed and MATLAB simulation is performed for theoretical analysis. Finally, the closed-loop control system is established by integrating NI USB-6008 data acquisition card and OPC communication protocol, and the verification and analysis of the control algorithm are realized. The application results in the actual teaching process show that this experimental mode of combining virtuality and reality can help to enhance students’ understanding of linear system theory, and at the same time exercise students’ ability of linking theory with practice.