Abstract: Virtual simulation teaching is a new teaching mode that emerges under the background of education informationization.It will promote teaching reform and promote improvement of education quality.In this paper,we discussed and analyzed the project principles,construction contents,implementation processes and teachnical reqirements of virtual simulation teaching resources from requirements analysis,material acquisition,model designing,program development,and others aspects.Practice shows that the virtual simulation teaching promotes the smooth implementation of the virtual simulation teaching mode and promotes the open sharing of teaching resources among the universities.