Aiming at the situation that one may not obtain the fixed network RTK solution in some specific VRS environment,this paper presents a control point calculating method based on the virtual station observation data. The virtual reference station observation data is generated by Trimble Pivot software, then the coordinate of observation point can be obtained within TBC software by baseline processing and adjusting together. The results show that the quality of the virtual reference station observation data is equivalent to the real station observation data and is reliable. In addition, the three-dimensional precision of the control points obtained by using the virtual site network solution is better than 5 cm.