Based on 3D IR scene, a virtual IR imaging guiding system model is established. The model consists of three modules, which are imaging system, signal processing and movement control. Analysis of the three modules is performed with emphasis on the movement relation and data exchange between the virtual system and 3D scene, and mathematic models are given. By use of time amplifying method, a way to resolve the conflict between the real-time requirement and simulation reality is discussed. At the end, simulation experiments are performed and the results show that this model is practical.