Network Functional Virtualization (NFV) is a high-performance network interconnection technology that allows access to traditional network transport devices through virtual network links. It is widely used in cloud computing and other high-concurrent access environments. However, there is a long delay in the introduction of software NFV solutions. Other hardware I/O virtualization solutions don't scale very well. Therefore, this paper proposes a virtualization implementation method on 100Gbps high-speed Field Programmable Gate Array (FPGA) network accelerator card, which uses FPGA accelerator to improve the performance of virtual network devices. This method uses the single root I/O virtualization (SR-IOV) technology to allow 256 virtual links to be created for a single Peripheral Component Interconnect express (PCIe) device. And it supports data transfer with virtual machine (VM) in the way of Peripheral Component Interconnect (PCI) passthrough. In addition, the design also adopts the shared extensible queue management mechanism, which supports the flexible allocation of more than 10,000 queues on virtual machines, and ensures the good isolation performance in the data path and control path. The design provides high-bandwidth transmission performance of more than 90Gbps for the entire network system, meeting the performance requirements of hyperscale cloud computing clusters.