  We introduce a theory of virtual Legendrian knots. A virtual Legendrian knot
is a cooriented wavefront on an oriented surface up to Legendrian isotopy of
its lift to the unit cotangent bundle and stabilization and destablization of
the surface away from the wavefront. We show that the groups of Vassiliev
invariants of virtual Legendrian knots and of virtual framed knots are
isomorphic. In particular, Vassiliev invariants cannot be used to distinguish
virtual Legendrian knots that are isotopic as virtual framed knots and have
equal virtual Maslov numbers.
