A computer and method for directly accessing computer hardware by a virtual system are provided. The computer comprises a hardware platform having a first-type device, a second-type device and a third-type device provided thereon; a virtual machine managing module; a first operating module; a second operating module; wherein the virtual machine managing module comprises a first-type device configuration module for directly configuring the first type device to be used by the main operating system; a second-type device configuration module for directly configuring the second-type device to be used by the guest operating system; and a third-type device configuration module for virtualizing the third-type device on the hardware platform to generate a virtualized third-type device and configuring the virtualized third-type device to be used by the main operating system and the guest operating system, respectively. The present invention considers the distribution and use of the devices as a whole in combination with the use of BIOS in the main board. Therefore, the incompatibility problem between hardware and software of the virtual system can be solved.