The invention discloses a desktop virtualization method, apparatus and system based on fusion computing. The method comprises the following steps: S101, establishing a communication link with a client; S102, receiving terminal shortcut information, terminal window information and terminal tray information sent by the client, creating a corresponding shortcut, a corresponding window and a corresponding tray, and sending magnetic disk information to the client to perform a magnetic disk connection; and S103, receiving an operation command sent by the client, and sending operation corresponding information to the client to enable the client to implement a corresponding operation, wherein the operation command comprises opening the shortcut, displaying the window, opening the tray and sharinga magnetic disk. According to the desktop virtualization method, apparatus and system disclosed by the invention, the redirection degree is relatively high, the use is convenient, smooth use can be achieved without switching a virtual desktop and a local system, and the desktop virtual method, apparatus and system are suitable for the field of desktop virtualization.