In this paper, a design fnmework of virtual hardware of 3' Generation (3G) Medium Access Control (MAC) protocol has been devel~ped to provide a core-based for running higher layers without using a real hardware. In this framework, a user can create any connections from User Equipment (UE) and sends control commands and data through the UMTS Terrestrial Radio Access Network (UTRAN) side without using a real hardware. UTRAN and UE will be emulated by the 3G virtual hardware. All communication channels pass through MAC layer will be emulated by Ethernet link. We believe that this tool will give us better result than using computer simulation, e.g. all signals and data are processed in real-time. as well a3 more flexibility than using real hardware components, e.g. hardware modification. When un-plugged the 3G virtual hardware, a real hardware can be replaced. Keywords MAC. 3G. IMT-2000. Virtual Hardware.