Manufacturing enterprises are eager for a single source of product data(SSPD). But SSPD is just a idea without supporting of a specific approach. In this paper, BOM and manufacturing process is applied in establishing a SSPD. For the implementation, an integrated virtual BOM is modeled and the formal description is discussed in detail. The integrated model can improve the consistency between BOM views and carry lots of information for manufacturing planning. An case study is shown at rear part of the paper.