As the demand for lectures without the limitation of time and space, there will be more and more expectations about the implementation of a Distance Learning(DL) System. However, in the present DL system, images related to the actions, reactions and interaction between the teacher and the students are insufficient. In this paper we will emphasize the importance of ‘Lecture Event’ and suggest description of DL and a DL system which will allow the easy realization of content and make possible a virtual reality experience of real lectures. . . .