Football is a popular sport in the world. Playing football can not only exercise the body and improve physical fitness but also learn some offensive and defensive skills. Football games are popular events all over the world. With the development of science and technology, virtual football games have also become popular. The virtual football game is an entertainment project that combines computer technology and virtual reality technology to analyze the attack and defense relationship in the virtual football game. It can understand the decision-making mechanism and apply the decision-making mechanism to the Internet of Things decision-making system, which will be able to make accurate and fast decisions like virtual players. This is also the content of this paper. This paper proposes a decision system based on virtual football, applies the system to the Internet of Things, and shows that the data of the system fluctuate within 1.5%, that is, the calculation accuracy of the system model is as high as 98.5%, with high calculation stability, high accuracy, and certain reliability.