My understanding of virtual particles is this:
In quantum field theory, you can describe the amplitude of a field by a path integral ( for a heuristic motivation of this path integral, maybe you've read the first chapter of Zee's QFT in a Nutshell, that's very nice ) You can't calculate this path integral exactly, but you have to expand it in a power series and integrate term by term. In each term, you will encounter so called propagators. In these propagators, you integrate over all possible momentum. And that's not what you're used to do; for example, you're used to that a particle obeys
[tex]
E^{2} - p^{2} = m^{2}[/tex]
So these propagators appear to describe particles with energies lying "off-shell", allowing also energies which don't obey the formula above. The particles pop up during the traveling of the field from A to B. These particles are called virtual, because they don't have to obey the energy condition. But they certainly contribute to the amplitude !