This article deals with the Virtual Learning System (VLS) (http://eservices.nysed.gov/vls/) which has been developed by New York State's State Education Department. This article describes VLS and discusses advantages to teachers, students, parents and the general public. VLS is designed to encourage use of the Internet as a teaching tool and to help classroom teachers locate appropriate educational resources. In this article, the author talks about the Gateway to Educational Materials and the MCI Marcopolo Initiative, which provides access to educational materials.