According to the resolution and investigation depth deficiency of traditional dynamic receiving focusing (DRF) beamforming in ultrasound imaging,a dual focusing beamforming method based on virtual element is proposed. Firstly,single fixed focus point is used in the first focusing; and then the delay parameters used in the second focusing are calculated with the concept of virtual element; in the end the second focusing is carried out by delay-and-sum dynamic focus technique to obtain the imaging data. The experiments based on point pattern are used to verify the proposed method. The experimental results indicate that dual focusing beamforming applied to ultrasound imaging can resolve the contradiction between resolution and investigation depth in some extent and the method of dual focusing beamforming can effectively improve the imaging quality.