Purpose : The purpose of this study was to explore the learning transfer of nursing education using virtual simulation for patients with heart disease. Methods : The reflective journals of 149 students were analyzed for learning transfer of nursing simulation. A virtual simulation classes on heart disease were presented, and participants responded to a semi-structured questionnaire related to their experiences of learning. Data were analyzed using a descriptive content analysis. Results : A total of 4 categories, 8 subcategories, and 22 codes were generated from 246 meaningful statements. The categories were ‘situational awareness’, ‘interpretation of information’, ‘decision making’, ‘professional interaction.’ Conclusion : This study indicates that nursing education using virtual simulation has a positive effect on learning transfer. Based on this research, it is reasonable to try various methods of nursing education. This study can also be used as a reference to materialize virtual simulation contents in the future.