The concept of virtual experiment platform and matlab web server, the fundamental principles and system configurations of matlab web server are briefly introduced. The principle of network application and development of communication principle virtual experiment platform based on matlab web server are discussed. Then, the key process and source codes of three essential parts of the simulation system. Mfile, HTML input interface and HTML output document are introduced in detail by combining with developed examples of the remote simulation system in communication principle. Finally, the simulating results are demonstrated. The emulation content of pulse code modulation which verifies the validity based on matlab web server develops the virtual experiment platform is presented.