Cochlear implant provides opportunity for profoundly hearing impairment patient to have a chance to hear sound again. However, the limited number of electrodes is in sufficient to provide enough hearing resolution for hearing impaired people, especially for application in tonal language and music. Virtual channel technology opens up the possibility to increase the hearing resolution under the limited electrodes available and improve and quality for tonal language and music. In this paper, vocoder implementation of a new speech strategy based on virtual channel technology is used to study the improvement. The test result shows improved understanding and quality with virtual channels over the traditional strategies, ex. CIS, especially for mandarin and music.