This chapter discloses the social aspects of a virtual organization and identifies the role of human actors in a virtual organization (consciousness). This consciousness exists in the perceptual world that we create beyond the limits of time and space. However, its counterparts exist in various forms (entities) in the real world. To bridge the gaps between the consciousnesses and the entities, there exist dual identities of human interveners in both virtual and real worlds. This research provides the meaning of virtual organization, and proceeds to explain the relationship between the consciousnesses (virtual organizations) and entities (real organizations) with human intervention (human players) using structuration theory. This study uses a theory-building process to understand human activities in virtual organizations. The theory proposed in this study reflects the epistemological positions of virtual organization research.