This study aims to explore the application of Transactional Distance theory in distance teaching in the post-epidemic era. COVID-19 has brought us unprecedented challenges in all schools in the world. Information and Communication Technology (ICT) can solve the technical problems of distance learning, but cannot bring efficient learning just through the online version of the existing courses by tools. The key to improving distance learning efficiency is to increase interactivity. According to that, this study echoes Moore's theory of transactional distance (TD) and designed a learning space on Gather to observe the class online and collect research data through Questionnaires and focus groups. We analyzed a total of 17 students in a junior high school in North Taiwan. We found that 1. the space design of a distance learning classroom can help students' rate of dialogue in the instructional events and reduce the transactional distance. 2. Multiple expression channels are helpful for teachers to obtain more judgments of students' current learning progress, and then adjust the speed and method of teaching activities. 3. Distance teaching activities still take place on the screen, which is an extension of the physical space, and this makes the physical space in which the learner lives becomes more dimensional.