Matlab has powerful abilities in matrix operation, equation solution, etc.. Based on Matlab, there is a large amount of simulations on varieties of control systems, but little simulation is on three dimension TV targets in a complicated background. Although many softwares simulating TV targets using virtual reality techniques have been developed, the predominance of Matlab on scientific research will be not fully exerted in this condition. If virtual reality techniques are used to simulate TV targets and Matlab is used to carry out research work, the two aspects can not be connected as an organic whole and the research work will be trivial and complicate, and the final software will also lack integrity. In this paper, using Matlab, 2D image of 3D TV target whose attitude angle in the sky can be described precisely can be given. It provides a practical method for simulating a 3D dynamic target under a complicated background in the sky. It is a good basis for extracting information of 3D target from 2D views.