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Many uses for virtual technology are being identified by diverse organizational entities around the world. Before these technologies can be fully utilized, it is important to have a common definition and understanding of what is meant by the term "virtual." It's also important to understand the structural configurations possible using virtual technology and the types of virtual interactions that may occur using these technologies. This thesis will define the basic premises, structures, and definitions applicable to virtual interactions. It also defines various types of virtual interactions that may occur using virtual technology. These designations will help both practitioners and researchers to focus on appropriate virtual technologies and identify the critical factors that will determine success or failure in each instance. Above all, this taxonomy will provide a foundation upon which to build a coherent, sustained, and directed study of virtual linter actions that will result in improved integration of technology into organizational strategic plans. Such integration will optimize financial outlays for information technology and produce the maximum benefits for all virtual components involved.