The digital music editor software "Cool Edit Pro 2.0" is used to design a virtual hearing testing system. This system has following advantages. First, its signal frequency can be set at will. Second, its dynamic range of signal intensity can reach up to 80dB. Third, the measuring accuracy of decibel value may reach 0.1dB. Forth, the system can be used in single and dual channel measurements. Last but not least, it can carry on data processing and drawing along with the same computer.