Stage is now set for industrial Application of the Internet of Things in a grand scale with most companies resulting to the functionality of the Machine learning (ML). This article will address the ABC of Machine learning and IoT Application in a virtual scenario. Let us understand that Machine Learning was introduced in the late 1950’s as a technique for artificial intelligence Over time, its focus evolved and shifted more to algorithms which are computationally viable and robust. In the last decade, machine learning techniques have been used extensively for a wide range of tasks including classification, regression and density estimation in a variety of application areas such as bioinformatics, speech recognition, spam detection, computer vision, fraud detection and advertising networks. The algorithms and techniques used come from many diverse fields including statistics, mathematics, neuroscience, and computer science and now in Internet of Things and application.