With the development that the demand for agricultural products’ consumer market is gradually toward to the direction of complication, the existing agricultural logistics organizational model cannot adapt to the characteristics of agricultural product logistics and the changes in the consumer demand. According to the analysis of virtual operation trend of agricultural product logistics enterprise, this paper expatiates the concept and characteristics of agricultural product virtual logistics enterprise(APVLE) and proposes four steps to build an APVLE, including the analysis of key elements about APVLE, the identification about agricultural product logistics business, the project decomposition of APVLE and the partner selection in APVLE.