Since Second Life (SL) was created, many educators have applied their teachings to this virtual platform. They have created lots of scenarios, games and tools in Second Life. However, the created scenarios, games and tools are rarely shared by other users. It is a pity that the resources in Second Life cannot be shared by users. Therefore, this research aims to create flexible and practical 3D learning environments and teaching aids. To achieve this goal, 3D learning environments and 3D teaching and learning resource center are built in Second Life. The teaching methods and teaching aids developed under these environments can be shared among users. In addition to 3D learning environments, there is also an excellent teaching exhibition hall. It is expected that these developments can help educators make the best use of Second Life.