The purposes of the current study were to develop students' spatial orientation skills using Virtual Mathematics Kits (VMK) and to evaluate VMK as a form of digital media in terms of spatial orientation. This study involved 42 lower-class and 47 higher-class elementary school students as the intervention group and 36 lower-class and 41 higher-class students as the control group. The intervention group was administered spatial orientation activities for 10 weeks. These activities were performed using a VMK to facilitate solving spatial problems. In the end of activities, spatial orientation instruments administered to compare spatial orientation ability on each group. The findings of this study, spatial orientation activities using a VMK improved students' spatial orientation skills. More specific, VMK provides more significant effect on higher-class students. Finally, VMK allows students to explore many ideas and perspectives to solve various spatial problems. VMK can be used as a digital media that helps students to develop spatial reasoning.