A virtual instruction set architecture (V-ISA) implemented via a processor-specific software translation layer can provide great flexibility to processor designers. Recent examples such as Crusoe and DAISY, however, have used existing hardware instruction sets as virtual ISAs, which complicates translation and optimization. In fact, there has been little research on specific designs for a virtual ISA for processors. This paper proposes a novel virtual ISA (LLVA) and a translation strategy for im