A virtual exhibition or online exhibition, online virtual exhibition or digital exhibition, is a hypermedia collection made up of digital items around a specific theme, topic, concept or idea. In this paper there is a distinction between online virtual exhibition (web generated) and virtual exhibition (on material carrier such as CD-ROM, DVD-ROM). Both of them are cataloged on the basis of the content i. e. of their most significant aspect. The aim of this graduation thesis is to describe conception, frequency, access and cataloging practice of this resource. In the first part of this paper exhibitions in general, their significance for libraries and the cataloging rules are presented. Subsequently, virtual exhibitions, their creation, types of exhibitions according to various classifications and tools (platforms and softwares) needed for operating solutions are considered. Furthermore, cataloging practice and the access to the virtual exhibitions in the Croatian and the world libraries are analyzed. Many libraries do not catalog virtual exhibitions at all, some libraries catalog their own exhibitions only, many libraries catalog all virtual exhibitions, but only to some degree. The second part of the thesis deals with the cataloging of the virtual exhibitions in the MARC formats. First, the MARC 21 format is described, with added Croatian examples of bibliographic records (NSK). Then, the UNIMARC format is described, with added Croatian examples of bibliographic records (KGZ). At the end of the paper examples of bibliographic records of this resource from the well known world libraries are presented.