Abstract: Towards the boundary problem of Poisson equation，different from the virtual boundary element equation based on the single layer potential，another virtual boundary collocation method （VBCM）is conducted based on double layer potential for Poisson problem，with the moment density distributed on the virtual boundary. The VBCM can avoid the singular，hyper-singular integral ，the numerical example presents the efficiency and accuracy of the method.

Key words: Poisson equation, boundary value problems, double-layer potential, virtual boundary element