A Virtual Accelerator is a computer process which simulates behavior of beam in an accelerator and responds to the accelerator control program under development in a same way as an actual accelerator. To realize Virtual Accelerator, control system should provide the same program interface to top layer Application Control Program, it can make 'Real Accelerator' and 'Virtual Accelerator'use the same GUI, so control system should have a layer to hide hardware details, Application Control Program access control devices through logical name but not through coded hardware address. Without this layer, it is difficult to develop application program which can access both 'Virtual' and 'Real' Accelerators using same program interfaces. For this reason, we can create CSR Runtime Database which allows application program to access hardware devices and data on a simulation process in a unified way. A device 'is represented as a collection of records in CSR Runtime Database. A control program on host computer can access devices in the system only through names of record fields, called channel.