In this paper, we propose an XML-based virtual museum system framework that integrates the museology, educational theories and internet technologies, in order to support internet learning without temporal and spatial restriction. The proposed system framework consists of six modules, which are information center, museum database, general system manager, content interchange manager, exhibition manager and user state reporter. It is thus different from conventional virtual museum systems. The proposed virtual museum framework can not only overcome the defects that usually occur in conventional virtual museum systems, but can also embrace the ideas of distance learning and museum education in design.