This paper highlight the development of virtual learning for chemistry subject. In this research, the term virtual learning is used to show the students may see the real material and simulation that involved in learning process using computer. They also able to interact with the material and apparatus for the experiment. Discussion involved on theoretical framework modeling where it divided into four parts that is analysis, design, development and evaluation. For the second objective, researcher will explained the architecture of development of this Virtual Learning. While designing the development of Virtual Learning, researcher has used learning theory approach such as constructivism and contextual. The learning concept that are used in this Virtual Learning is education, simulation, animation to create virtual based on learning.