Firstly, connecting the concept of virtual water with commodity price, the virtual water value theory was extended from the perspec-tive of economic value.The virtual water value of 3 kinds of agricultural products ( rice, maize, and soybean) in 9 counties of Heilongjiang Province was calculated, and the following conclusions were reached: virtual water value of rice is the highest, followed by maize, and the lowest is soybean.The virtual water value reflects the utilization of water resources in the process of commodity trading , so it has certain guid-ing significance to study the optimal distribution of grain production from the perspective of virtual water value .%将虚拟水的概念同商品价格进行关联，提出从经济价值角度扩展的虚拟水价值理论。计算黑龙江省9个市县的水稻、玉米、大豆3种农产品的虚拟水价值，得到以下结论：水稻的虚拟水价值最高，玉米的虚拟水价值次之，大豆的虚拟水价值最低。虚拟水价值体现的是水资源在商品交易过程中的利用效益，因此从虚拟水价值角度研究粮食生产的优化布局具有一定指导意义。
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