In this paper, an novel virtual EEPROM based on flash device was designed, which focused on the current urgent need for low-cost in embedded systems especially, The virtual EEPROM was used as NAND device part in embedded Operating System (OS), which used data backup mechanism to ensure data security. Considering that NAND only supports page programming, a method of log update based on memory buffer was employed to realize byte programming in Virtual EEPROM. Finally, to achieve unified management of NAND block, a wear leveling was designed, meanwhile, issues of bad block and Program/Erase cycle were greatly optimized. The result shows that the Virtual EEPROM has fast programming characteristics of NAND, as well as a great advantage of endurance over the EEPROM. The design has good compatibility and can be widely transplanted in various embedded platforms.