The ARM Cortex- M3 CPU have an internal pre-fetch unit to support speculative branching. It clocks at a CPU frequency of 100 MHz, and incorporates a 3-stage pipeline and uses a Harvard architecture with separate local instruction and data buses for third bus peripherals. The ARM Cortex M3 is designed in a such way to enhance debug features and a higher level of system integration. The LPC 1768 is ARM Cortex- M3 based Microcontrollers for embedded application features in low power consumption and a high level of integration. For setting up the Environment for the development of ARM cortex M3 is well discussed in this article. This is the article to explain the implementation of virtual COM-port in the USB module of the LPC1768.