During the last three years, the possibility of the time reversal Lamb waves has been paid attention to for structural health monitoring of a plate. This study proposes a numerical scheme which can simulate the spatial focusing of time reversal Lamb waves on a rectangular plate. In this scheme, a time reversal process is formulated in the frequency domain using active virtual sensors being equivalent to the mirror effects of an actual sensor due to wave reflection on the plate boundary. Forward and backward Lamb wave propagations are represented by scalar functions for simulating the spatial focusing of time reversal Lamb waves. The validity of the proposed scheme is demonstrated through the comparison to the results of finite element analysis in which the spatial focusing of time reversal Lamb waves is realized by wafer-type piezoelectric(PZT) transducers collocated on a rectangular plate.