The processes of digitization and virtualization play a decisive role in the rapid progress of computer and the Internet, which appeared in the second half of the 20th century as new media for the globalizing world. The clearest characteristic of these processes also is that they produce something liberating from the material, the concrete dimension of the physical world. Within the processes of digitization and virtualization, in which it is impossible to speak of the original, copy and the representation based on the material of the physical world, the digital and virtual transformation of writing begins. On this point, firstly, it is dealt with the physical characteristics of writing before the transformation and then it is queried how the physical characteristics of writing changed after the transformation. Both in the background and in the foreground of the new media, such as computer and the Internet, which are written and read at the same time, it is focused on which functions writing as a leading force takes on. It is showed how writing progresses as a leading force layer by layer in the digital and virtual transformation. In the context of the work, these layers are divided into sections such as writing as software, as free software, as surface text and as writing via network or rather the Internet. Finally, the digital and virtual transformation of writing occurs in connection with new media such as computer and the Internet.