虚拟仪器是现代测量技术和计算机技术相结合的产物，标志着自动测试与电子测试仪器领域技术发展的一个崭新方向． 随着信息技术和计算机技术的高速发展，数字信号处理作为一门新兴的学科，其重要性日益在各个领域的应用中体现出来。本文介绍了利用LabVIEW 图形编程语言进行虚拟仪器开发的方法，设计了一种基于PC机声卡的虚拟示波器，说明了虚拟仪器在现代测试领域中的重要地位以及其广阔的发展前景． 从某种意义上说，“软件就是仪器”。-Virtual instrument is the produce that merges the computer technology and measurement technique．It stands for a brand new development directory in the field of auto-measurement and electronic measurement。 With the rapid development of information technology and the computer technology, the digital signal processing takes an emerging discipline, its importance displays day by day in each domain application. This article introduces how to develop virtual instruments using graph programming language-LabVIEW ,designs a virtual signal displayer based on PC and explains the important part and wide development prospects of virtual instrument in modern measurement technique field． In a sense, “The software is an instrument”.