Nowadays, the rapid advancement of technology has caused of new organization structures in the companies. The main new organizational structures are network organizations and virtual organizations. Companies which have become increasingly globalized and interdependent started to carry out all activities of the organization ( production, marketing, finance, human resources, research and development, public relations) in a virtual environment. Increasingly used of internet, networking and commitment to each other need for flexibility, emergence of marketable as a virtual knowledge-based products/ services, globalization of markets and resources, changing competitive conditions have become inevitable creation of virtual organizations. An especially virtual organization which is shown in the international companies and preferred represents independent locations of teams, units and parts. But a clear conceptual description and/or a management theory were not formed about the human resources which is the main gain resource of virtual organizations.