virtual starts from the
of the web, then starts from there.
both examples assume that the root directory of your web is at C:\inetpub\
for ex:
<#!--include file="C:\inetpub\
-->
is the same as
<#!--include virtual="\myfile.htm" -->
then to beat a point home:
<#!--include file="C:\inetpub\
-->
is the same as
<#!--include virtual="\incs\otherdir\myfile.htm" -->
two reasons virtual is good:
1

even if you move the folder around, as long as the web structure stays the same, none of your links will break.
2

if you have someone else host your website, there's a very very good chance that your files will _not_ be located at C:\inetpub\
therefore, by using include file="hardcodedpath" you would need to change it when you upload it. After a while, it becomes a really bad headache.
hth leo
------------
Leo Mendoza
lmendoza@students.depaul.edu