Distributed Virtual Reality (DVR) is a combination of network and virtual reality technology, it could facilitate to construct a uniformly shared Distributed Virtual Environment (DVE) by using network to connect geographically distributed multiplayers. This paper concentrates on the theoretical research and practical development about Multiplayer Virtual Intelligent System (MVIS), and the main contribution could be summarized as two points. (1) Based on the DVR technology, this paper presented some theoretical research on MVIS, including the classification of virtual entities, communication pattern of entities, and the behavioral consistency research. Furthermore, a Multiplayer Earliest Deadline First (MEDF) program was proposed in order to guarantee the consistency of entities. (2) A prototype algorithm experiment system, called Multiplayer Graph-algorithm Intelligent System (MGIS), was designed. MGIS not onlyefficiently solves many problems in traditional computer algorithm teaching, such as high-abstraction, difficulty to understand, and lack of interaction mechanism; but also extends the application of DVR to cultural tourism, because MGIS is developed on the 3D scene of Lushan Mountain, which is one of the notable tourist attractions in China, and was included in the UNESCO World Heritage list in 1996. What i’s more, MGIS illustrates the ability of expression, applicability and generality of the theoretical research about MVIS.