With the development of CNC(Computer Numerical Control) and communication technology, the connotation and functions of Distributed Numerical Control have been greatly enlarged. In this study, we develop and implement a Distributed Numerical Control system that has real time and multi-tasking operation capability for the machining cell with various NC(Numerical Control) and CNC machines. With the consideration of economy, generalization and extension, this system is interfaced with Shop Floor Control System, Machine Control System and Tool Preparation System using advanced networking method. In the implementation phase, we use the ORACLE DBMS (Database Management System) as the DBMS and Microsoft Visual C++ as the programming tools.