Interoperability in telemedicine system is one of the major concern in telemedicine health care system. It is difficult to design exact and flexible interoperable architecture in telemedicine which transmit data and exchange information between systems to systems. The Service Oriented Architecture (SOA) is playing major role in the development of such system which helps to exchange the information between similar and dissimilar telemedicine applications. Using SOA and external web services, the issue of interoperability can be resolved. The aim of this paper is to describe the importance of SOA in telemedicine through distributed system architecture design and implementation, which is developed in .Net platform using external web services. The architecture of telemedicine system which we have developed is comprises of three layers that are Presentation Layer, Business Logic Layer and Data Layer.