The present invention provides a method and a device for implementing a V-Switch. Through setting up a V-Switch correlation with respect to at least two VLAN tags, a DRE performs a V-Switch transmission on an Ethernet frame received according to the V-Switch correlation with respect to at least two VLAN tags. The invention can expand the number of V-Switch connections carried on a local link to 4096×4096, or even to 4096×4096×4096 . . . . Therefore, the problem of insufficient VLAN tag resources is solved, and the requirements for the scale of V-Switch technology is met. Moreover, a more effective V-Switch method is provided, the switching capability of V-Switch is improved, and the application scale of V-Switch technology is enlarged.