The aim of the present study was to develop an effective model of virtual education for physical education in schools. The research method was qualitative and based on Grounded Theory. A semi-structured interview method was used to collect data. Data analysis was performed by Glaser's (1992) method. The participants consisted of 14 physical education teachers of the country and sampling was continued until theoretical saturation. After step-by-step coding, 99 obtained final codes were divided into 21 subcategories and 4 main categories: management, attitudinal, supportive, and virtual teaching process requirements. The results showed that considering the managerial requirements (planning, creativity, motivation, monitoring, feedback, evaluation), attitudinal requirements (community, family and student attitudes), supportive requirements (support of the teacher, school, family, Ministry of education, experts and team leaders) and the requirements of the virtual teaching process (virtual education methods, virtual learning tools, sports activities and proper nutrition at home, virtual sports competitions, virtual classroom management, principles of virtual teaching and sports designs) can be efficiency model for virtual educational plan of physical education of schools in critical situations such as COVID-19 pandemic. The findings of the current study can be used as a model for effectively developing a virtual educational plan for physical education lessons in schools.