Most researches about virtual machine tool are emphasized on simulations of machine motion and machining process for single machine. In this paper, a virtual simulation system for remote collaborative surface machining is developed. The motion command of machine tool is generated by an interpolator, which can derive synchronized motion commands according to feedrate. Thus, the system can estimate the machining time. For universal assembly of five-axis virtual machine tool, it is based on the D-H notation representation and machining constraints consideration. The remote collaborative virtual manufacturing system based on the CORBA technology is proposed in this paper. It demonstrated that the developed virtual machine tool can be used to verify and simulate the machining process for the collaboration of the surface design and manufacturing team.