Hirasawa and Uchida defined the Gordian complex of knots which is a simplicial complex whose vertices consist of all knot types in S3. In this paper, we define the Gordian complex of virtual knots which is a simplicial complex whose vertices consist of all virtual knots by using the local move which makes a real crossing a virtual crossing. We show that for any virtual knot K0 and for any given natural number n, there exists a family of virtual knots {K0, K1,…,Kn} such that for any pair (Ki, Kj) of distinct elements of the family, the Gordian distance of virtual knots dv(Ki, Kj) = 1. And we also give a formula of the f-polynomial for the sum of tangles of virtual knots.