Based on existing Learning Object taxonomies, this article suggests an alternative Learning Object taxonomy, combined with a general Service Oriented Architecture (SOA) framework, aiming to transfer the modularized concept of Learning Objects to modularized Virtual Learning Environments. The taxonomy and SOA-framework exposes a need for a clearer definition of the aggregation and granularity of Learning Objects together with a clearer separation of data, presentation and application logics. The Virtual Workspace Environment (VWE) demonstrator shows that there is a necessity to unite fundamentals from computer science and pedagogical theories to achieve this. (Contains 3 figures.)