The virtual reality technology is a three-dimensional virtual environment composed by computer hardware, software and various of sensors. It creates an unprecedented wealth of content and more fantastic teaching environment which reflects strong advantage in experiment and practice. In accordance with the needs of experiment teaching, multi-level interrupt virtual experiment environment is studied combining with the characteristics of its principle. The experiment environment is based on Tec-xp test box designed and developed by Tsinghua University computer factory. Microsoft Visual C++6.0 language is adopted for software platform development. Seen from the system needs analysis, object-oriented simulation method is adopted for modeling in this experiment environment. Meanwhile combining with computer system features and the characteristics of Computer Organization Principle teaching, the basic theory and methods of discrete event system simulation are used, which make the operation of virtual environment the same as on real device.