Music is an entertainment part of our lives who’s the important supporting elements are musical instruments. The acoustic drum plays a vital role when a song is sung. With the era, the style of the musical instruments is changing by keeping identical tune such as electronic drum. In this work, we have developed "Virtual Musical Drums" by the combination of MEMS 3D accelerometer sensor data and machine learning. Machine learning is spreading in all arena of problem-solving and MEMS sensor is converting the large physical system to small system. In this work, we have designed eight virtual drums for two sensors. We have found 91.42% detection accuracy at simulation environment and 88.20% detection accuracy at real-time environment with 20% windows overlapping. Although system detection accuracy was satisfying but the virtual drum sound was non-realistic. Then, we implement 'multiple hit detection within a fixed interval, sound intensity calibration and sound tune parallel processing' and select 'virtual musical drums sound files' based on acoustic drum sound pattern and duration. Finally, we have completed our "Playing Virtual Musical Drums" and played the virtual drum successfully like an acoustic drum. This work has shown a different application of MEMS sensor and machine learning. It shows more, data not only for information but also music entertainment.