Abstract: ETL (Extract-Transform-Load) usually includes three phases: extraction, transformation, and loading. In building data warehouse, it plays the role of data injection and is the most time-consuming activity. Thus it is necessary to improve the performance of ETL. In this paper, a new ETL approach, TEL (Transform-Extract-Load) is proposed. The TEL approach applies virtual tables to realize the transformation stage before extraction stage and loading stage, without data staging area or staging database which stores raw data extracted from each of the disparate source data systems. The TEL approach reduces the data transmission load, and improves the performance of query from access layers. Experimental results based on our proposed benchmarks show that the TEL approach is feasible and practical