The advances of the information and telecommunication technologies, based on multimedia and global network, causes innovations in the field of measurement and data acquisition systems. Low price of microprocessor's components and systems made possible the realization of the systems with distributed data processing. A model used in realization of a measurement laboratory for remote data acquisition is described in this paper. This virtual laboratory provides clients to access measuring system via Internet and directly carry out real experiments, and it is used for the students of electronic measurement course. The laboratory architecture and way and realization of user access to the measurement system are explained into detail.