This paper proposed an innovative idea of an Internet appli-ca¬tion for collaboratively learning, performing and appreciating of Taiwanese handy puppet. The Internet handy puppet theater is a platform for distance learning and it is constructed by the com¬puter vision and networking technology. Performing of an old art with new technologies produces a new culture style to make the folklore culture more creative and worldwide. There are three technologies, Human-Computer Interaction, Collabo-rative and Distributed Visualization and User Interface, inte-grated to¬gether for realization of the Internet Handy Puppet Theater. The original concept, system framework and imple-mentation of the Internet handy puppet theater is presented in the paper.