High spatial and temporal resolutions are important advantages of optical imaging over other modalities. The recently developed spatial overlap modulation (SPOM) microscopy enables high resolution imaging by spatial modulation of double-beam overlap. However, SPOM suffers from bad temporal resolution and high system complexity. In this paper, we re-formulate the SPOM resolution theory and develop Virtual SPOM (vSPOM) microscopy. By one-way oversampling and convolution with differential filters, vSPOM not only realizes the same factor of spatial resolution improvement as SPOM, but overcome SPOM's major drawbacks. We demonstrated vSPOM on in vivo clinical images and find that the Gabor filter, which represents two-beam vSPOM, is the most effective among all vSPOM filters. The development of vSPOM enables easy incorporation of SPOM into any imaging system, and extends the use of SPOM to real-time in vivo applications.