Virtual maintenance technology based on the concept of concurrent engineering can change the traditional maintainability "serial" design approach which cause the cycle is long, costly and difficult to change the design defects and shortcomings, and also meet the timing and economics of product development needs. However, the theory of virtual maintenance is not fully studied and researches are deficiency in the field of virtual maintenance modeling and simulation. So this article discusses the concept and connotation of virtual maintenance, and virtual maintenance model and simulation control method are studied in the paper. The model of maintenance task simulation called MTN (Maintenance Task Net) is present, and the factors including State, Action and Condition that are defined in MTN are demonstrated. In addition, the paper constructs the fire rules and the control mechanism of virtual maintenance simulation which is driven by MTN. Finally, a case study of the LRU repair of an aircraft is conducted, and the result confirms the validation and feasibility of all the studies, which can become a new technique means for maintainability design and analysis.