Introduction. The article develops the concept of organizing and implementing a virtual learning environment. The digitalization of all branches of modern culture determines the relevance of the study of the problems of virtual learning environments, which have become an effective tool for creating and organizing learning, allowing you to overcome geographic, temporal and technical limitations. In order to successfully introduce a virtual learning environment into the educational process, it is necessary to take into account pedagogical, psychological and methodological aspects, software adaptation, the availability of technical resources, etc. The purpose of the article is a theoretical and methodological study of the development and implementation methods of a virtual learning environment.Materials and Methods. The theoretical basis of the study was scientific papers and materials related to virtual learning, and the main methods were an interdisciplinary analysis of domestic and foreign literature on the development of a virtual learning environment, an analysis of works on the problems of virtual learning, predictive methods and methods for identifying relationships. Based on the methods of analysis, comparison, generalization, the systematization of the main contradictions and problems that arise in the process of using the virtual learning environment was carried out. To identify the causes of these problems and contradictions, methods of expert assessments and system analysis were used. These methods make it possible to determine the main factors that affect the efficiency of using a virtual learning environment and develop recommendations for their optimization. Thus, the materials and research methods used in the work made it possible to get a complete picture of the problems and contradictions that arise when using a virtual learning environment, and to develop recommendations for their solution.Results. The development of a virtual learning environment requires an analysis of the needs of students and teachers, surveys to identify preferences, evaluate effectiveness and create a concept. The virtual learning environment should be flexible, personalized, user-friendly and offer a mix of online and offline learning. When choosing a platform or software for creating a virtual learning environment, it is important to consider functionality, ease of use, scalability, security, and support offered. Developing content for a virtual learning environment requires defining the goal of the course, selecting topics that are relevant to the target audience, and creating learning materials, including video tutorials, tests, tutorials, webinars, and visual aids. After developing a virtual learning environment, it is important to test the system, make the necessary adjustments and train users to use it. The effectiveness of the virtual learning environment should be assessed both by objective and subjective indicators, as well as collect and analyze feedback from students and teachers. Plans for the development of a virtual learning environment may include the development of additional courses and materials, the improvement of communication facilities, the creation of tools for practical exercises, the addition of additional functions.Discussion and Conclusions. The virtual learning environment has many advantages, such as accessibility, flexibility, interactivity, individuality, efficiency and cost-effectiveness. On the other hand, virtual learning environments can generate technical problems, have limited accessibility, content management and data privacy issues, and the teacher has limited control over the learning process. In the course of the research, a working model for the practical implementation of a virtual learning environment was developed, including step-by-step implementation, evaluation and recommendations for its use in the educational process.