In recent years, the development in computer and network technologies has advanced in flying speed. A variety of software and hardware equipment as well as network resources are brought to our life, which provide us with all kinds of services that we never expected before. Many experts predict that next century will be the age of network and information. Therefore, the improvement of computer and network skills are very important for our people. To follow Distance-Learning project boosted by the Ministry of Education, we study and develop an Internet Virtual Classroom system for the application in elementary schools. Our major purpose is to provide students with network learning environments. This system has been constructed on World-Wide-Web(WWW), so users can enter the system by using browsers like Netscape or Microsoft IE. After connecting to the web site of National Hsin-Chu Teachers College (http://www.nhctc.edu.tw), we can enter by simply selecting the link to "Internet Virtual Classroom". We have also developed CD version of Internet Virtual Classroom, which can be used under environments where Internet is not available. Internet Virtual Classroom has combined the technologies of Internet, Virtual Reality (VR), and Computer-Assisted Instruction (CAI), and materials from the first-grade textbooks of Chinese, Mathematics, Sociology, and Nature as well. Under network learning environments, students can receive knowledge from class materials and gain experiences in computer operation and network usage. As a result, the system can sever as a perfect CAI tool no matter used in school or at home. It also preserves the characteristics of distance learning, so users can start learning at any time, from any where, and according to their own ability.