This paper describes the development of a virtual CNC controller. Controller is the major driver for a CNC machine. Similarly, virtual controller is the key driving component for a virtual CNC, which is a three-dimensional digitized physical CNC. A virtual CNC can exist in every PC serving as the complementary safer counterpart in lecturing and learning the hand on operation of expensive machinery such as five-axis milling machine, high speed CNC and mill-turn because the virtual CNC will not break. Virtual reality environment provided by EON studio software has been adopted in establishing the interactivity of a virtual CNC based on the geometry model constructed in off-the-shelf CAD software. Visual Basic was used in implementing the graphical user interface to operate the virtual CNC through the developed virtual controller. The virtual controller is in charge of (1) parsing user's NC codes, (2) simulating the tool path of the parsed NC codes, and (3)driving the virtual CNC according to the tool path. The developed virtual CNC controller has been successfully applied in implementing virtual CNCs based on two physical three-axis CNC machines and has also been demonstrated in an international exposition successfully. The virtual controller can enable the virtual CNC in facilitating lecturing, tutoring, self-learning, and reducing the chances of accidental breakdown of precious CNC equipment.