The invention provides a xenon source virtual point source scale device based on a point source efficiency function. The device comprises radioactive xenon sources, a standard mixing point source and a detector; the radioactive xenon sources are located at different heights over the detector; the standard mixing point source is located at the corresponding height over the detector; energy of rays emitted by the standard mixing point source must cover or approach to energy of rays emitted by the radioactive xenon sources. The 170Tm point source of long half-life is selected to be placed at the virtual point position of a 133Xe and isotope gas source of short half-life to simulate the efficiency of the scale radioactive 133Xe sources, and the problem that as some standard 133Xe and isotopes are short in half-life in actual working process, the use time is short can be solved.