In this paper, a Direct Learning Control (DLC) method is presented to generate a virtual reference input for linear feedback systems to improve the output tracking performance. The original reference input is effectively modified by the DLC without any iterative learning process. The presented DLC is designed based on the information on the relative degree of a system and previously generated virtual reference inputs. It is illustrated by simulations that the virtual reference input generated by the proposed DLC can achieve high tracking performance, although the reference input cannot be appropriately shaped by using existing DLC methods.