In this research, the structure and design of virtual impedance analyzers are studied. The construction process is also described and introduced. This programmable virtual impedance analyzer is achieved by software part, Labview, hardware part, DAQ card and some external circuits. The measurement functions include: (1) impedance [Z] display that has magnitude, phase, impedance and reactance, (2) display settings that has visible section and scale, (3) measurement frequency control, (4) run button, and (5) display window. In the illustrations, demonstrate the design of front panels and also proceed the measurement test of designed virtual impedance analyzer to show the capabilities.