Recently, Modeling and Simulation, which have been received attention in various in dustries such as national defence, eduction and entertainment, have been researched, and related applications have been developed actively. Especially, it is focused on the to chnology of a virtual reality and a virtual simulation which represents the implementation technology for the simulation education related to the e-Learning industry. However, a solution is needed to fulfill the lack of technology and research about standardize d data elements which could be applied to virtual simulation technologies in common. Therefore, this article suggests the virtual simulation data elements to increase the educational effect of a virtual simulation and interoperability of data among LMS through reference to korean and international standards and the result of related area analysis. In other words, this article aims to define the expression of data element and to propose the guideline elements in the virtual simulation scope.