We introduce virtual framed and virtual Legendrian knots. We then
construct an isomorphism between the groups of Vassiliev invariants of
virtual Legendrian knots and of virtual framed knots in the total
space of the spherical cotangent bundle of a surface. This is
philosophically related to the previous results of Fuchs-Tabachnikov,
Goryunov, Hill and Chernov about isomorphisms of groups of Vassiliev
invariants of (nonvirtual) Legendrian and topological knots.