Virtualization of resources is gaining much more importance in the field of communication for better Resource utilization. As Wireless Communication sensor Network is a multilevel structure, whether the virtual concept can be applicable to these multilevel WCSN and whether it improves the performance, functionality & lifespan of a network or not, that have to be analyzed. This paper evaluated the performance of virtual concept in each layers of WCSN, and analysis shows that, the virtual concept based designing of WCSN improves the functionality in terms of energy utilization, Quality of service parameters and ultimately life span of a Wireless Communication Sensor Network, also provides better structural optimization of Network. In this paper scope of the thesis is restricted to comparative analysis based on basic simulation of wireless communication sensor network with the consideration of power allocation methods is done along with cost estimation based on direct and shortest path transmission, virtual channel based concept ,clustering methods, virtual cluster head based designing, formation of virtual cluster of cluster heads, structural optimization of wireless communication sensor network for critical event and Virtual Network based data gathering Scheme for supporting virtual network infrastructure.