Recently, photovoltaic system has been studied widely as a renewable energy system, because it does not produce environmental pollution and it has infinity energy source from the sun. A study on photovoltaic system has a lot of problems like as reappearance and repetition of some situation in the laboratory experiment for development of MPPT algorithm and islanding detection algorithm. because output characteristics of solar cell are varied by irradiation and surface temperature of solar cell. Therefore, the assistant equipment which emulates the solar cell characteristics which can be controlled arbitrarily by researcher is require to the researchers for reliable experimental data. In this paper, the virtual implement of solar cell (VISC) system is proposed to solve these problems and to achieve reliable experimental result on photovoltaic system. VISC system emulates the solar cell output characteristics, and this system can substitute solar cell in laboratory experiment system. To realize the VISC, mathematical model of solar cell is studied for driving converter and the DC/DC converters are compared in viewpoint of tracking error using computer simulation. Output dynamic characteristic of PV array is varied by irradiation and PWM converter performance is studied using PSIM simulator.