The invention provides a simulation device and a method of an infrared broadband virtual target. the burning and extinguishing process of the infrared virtual target can be effectively simulated through a designed electromagnetic aperture; a transmittance piece is plated with anti-reflection films with different thicknesses and with a selecting effect on light bands, and has different light transmittance rates by different angles to simulate different radiation strengths of the virtual target; and two reflecting mirrors orthogonal to each other are designed for simulating a motion trajectory of the virtual target. The device and the method can finish real-time control of the infrared virtual target, and realize simulation of radiation characteristics and motion rules of the infrared virtual target.