Auditory distance perception is important to virtual sound production and is affected by many factors. In order to investigate the effect of the visual cue on auditory distance perception and the best auditory distance perception in the existence of virtual sound source, experiments on the effect of visual cue on distance perception and the best auditory distance perception were conducted, respectively. The results of the first experiment showed that there was no obvious difference between the auditory distance perception in the existence and absence of virtual sound source, but visual cue can decrease the fluctuation of the perception. From the best auditory distance perception experiment, the attenuating SPL of the initial sound signal that made the subjects perceive the best auditory distance in the existence of virtual sound source at the distance of 4m, 6m, 8m, 10m, and 12m was measured, respectively, and compared the difference of attenuating SPL between experiment measurement and theoretical calculation.