Abstract: The architecture of a new neural computer is introduced in this paper.Other than the architecture in the common virtual neural computer,the studies of a neural network is viewed as a developing process of its theoretical studies and simulation to application,and the new neural computer is treated as a developing system.Its main properties are its flexibility and developability. Furthermore,a decomposition algorithm of neural networks is studied and used in the flexible neural computer which will provide a new c.ncept in the design of VLSI neural chips.