A virtual first in first out (FIFO) direct memory access (DMA) device applied in an electronic device having a processor, a UART unit and a virtual FIFO unit is provided. In the virtual FIFO DMA device, a DMA unit is for transferring data between the UART unit and the virtual FIFO unit. A virtual FIFO controller, which has a read pointer and a write pointer, is electrically connected with the DMA unit. When the DMA unit reads data from or writes data into the virtual FIFO unit, the virtual FIFO controller correspondingly changes the value of the read pointer or the write pointer. A virtual port is electrically connected to the DMA unit and the processor. A processor reads data from or writes data into the virtual FIFO unit via the virtual port and the DMA unit.
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