Recently, a lot of smart devices such as smart phones have been spread. The research on smart education based on the devices are being actively investigated. A typical example of them is EPub3.0 proposed by the IDPF. Even if the educational content has supported multimedia such as image, video, text to speech and etc, it does not support a 3D virtual content yet. So a virtual reality-based education has not been achieved. In this paper, we propose an educational content system in which a virtual education simulation is possible through smart devices. To do it, the proposed system consists of an authoring tool creating 3D virtual educational content, and a viewer visualizing the content. The experimental results showed possibility of virtual experience education.