The virtual reality (VR) technology which is applicable not only in an image world but also in a audio and a tactile world is extremely useful. This paper deals with a newly developed telephone system applied the VR technology. For the sake of operating a receiver and a push button of virtual telephone (VT), five degrees-of-freedom serial link manipulator and a magnetic sensor have been designed and manufactured. Also, in order to obtain a higher performance of pushing the button of VT, the difference between the depth in the VR world and the depth recognized by human has been examined by the experiment. The proposed VT system would be applied to the other type of information terminal, such as a facsimile, a word processor and a personal computer.