This appendix introduces virtual analog audio synthesis and effects. The term ``virtual analog'' refers to any digital signal processing system that is designed to simulate an analog signal processing system. Analog systems are typically built using resistors, inductors, capacitors, diodes, and transistors, so one approach to virtual analog is to ``digitize'' each element; an example of this approach is wave digital modeling, introduced and discussed in Appendix P. Another approach to virtual analog is to formulate a digital system that presents the same controls (and control-responses) as the analog system to be digitized. This appendix is primarily concerned with this latter approach.