Current M2M and IoT systems are designed for providing a service in special domain and the system requires high cost for development, management, installation, extension and maintenance. It causes increasing demand of common platform which works in various domains in terms of flexibility and compatibility. This paper proposes web of object architecture with IoT objectifies and virtualizes things for smart home service. The things in the web of objects are embedded with web protocol and provided by web services. And it can generate and provide new convergence services with mashup of objectified things with user experience.