虚拟电路（英语：Virtual circuit，缩写为 VC），又称为虚电路、虚连接或虚信道，在分组交换的电脑网络上，交换数据的传输方式之一。它是一种预接式（connection-oriented），或线路交换式（circuit-switched）的数据传输方法，在两个终端系统（End system）间，创建一条连接，来进行数据交换。在使用虚拟电路之前，必须先在两个节点或软件应用程序间创建连接。在创建连接之后，两个节点之间，就可以进行数据串流的交换。概念来自于电路交换，其运作方式就如同在两个端点间，创建起专用的实体层线路连接一般，因此又称为虚拟连接（virtual connection）或虚拟信道（virtual channel）。

A virtual circuit (VC) is a means of transporting data over a packet switched computer network in such a way that it appears as though there is a dedicated physical layer link between the source and destination end systems of this data. The term virtual circuit is synonymous with virtual connection and virtual channel. Before a connection or virtual circuit may be used, it has to be established, between two or more nodes or software applications, by configuring the relevant parts of the interconnecting network. After that, a bit stream or byte stream may be delivered between the nodes; hence, a virtual circuit protocol allows higher level protocols to avoid dealing with the division of data into segments, packets, or frames.