In this paper, an analysis of a master-slave control by force feedback based virtual impedance controller with time delay is conducted. Especially, the relationship between time delay and transparency is focused on. The proposed method consists of force feedback based virtual impedance controller of master manipulator and perfect tracking position controller of slave manipulator. From the controller analysis, it is confirmed that the relationship of "Reproducibility" and "Operationality" is simple in the proposed method and this makes clear parameter design of the controller as compared with conventional method. This is one of the remarkable points. Moreover, the proposed controller can be flexibly applied to many kinds of time-delayed teleoperation systems because models of a slave robot and communication time delay are not required. The validity of proposed controller is verified by some simulations.