The research provides vital insights into technical and engineering education and practice as a key to effective teaching of practical for Computer Engineering Students in an efficient and applied manner which is an indispensable factor. Since the introduction of Computer Engineering in 1997 at Federal Polytechnic Offa, applying the theories has allowed the students to develop their commercial literacy and ambition in the Polytechnics. Using laboratories for routine practical has been traditional, and the technology trend has gone beyond conventional methods. Digital Laboratory Framework (DLF) is a tool for technical education, where practical teaching will take the form of virtual learning. The team intends to develop a digital laboratory to complement the traditional method for National Diploma (ND) and Higher National Diploma (HND) in Computer Engineering to cover core digital and analogue electronics pre-requisite courses. The teaching and practice of Engineering serve as the essential entrepreneurship skills with a keynote to address the fundamental requirements needed to establish a successful career using student cognitive learning, student performance and evaluation concerning technical skills acquisition. The result prepares undergraduates ahead for industrial skills. It enables them to specialize in any computer engineering options and help produce competent Nigerian graduates as engineers with a total capacity to develop the nation through innovative technologies.