The　design　and　development　method　of　a　stereo　recording　simulation　software　named　＇Virtual　Stereo　Recording＇　was　introduced　in　the　paper.　The　software　can　support　simulations　of　four　types　of　stereo　microphone　techniques.　The　sound　image　can　be　displayed,　the　important　parameters　can　be　output,　and　the　stereo　sound　simulated　by　the　software　can　be　played　as　well.　The　mathematical　models　of　the　parameters　were　derived　and　the　development　method　was　described　in　detail.　©　2011　IEEE.