Electrical stimulation system and method for generating virtual channels are disclosed. The electrical stimulation system comprises: an electrode controller, a carrier, a plurality of electrode units, and a buffer layer. The electrode units are disposed on the carrier, and each of the electrode units are electrically connected to the electrode controller independently. Besides, the electrode units and the carrier are covered with the buffer layer. When the electrode controller receive a control signal and drive the corresponding electrode units, the electrical currents output from the corresponding electrode units can electrically interfere with each other to generate a virtual channel between the corresponding electrode units.