A new approach for simulating flows over complex geometries is developed by introducing an accurate virtual interpolation point scheme as well as a virtual local stencil approach. The present method is based on the concept of point collocation on a virtual staggered structure together with a fractional step method. The use of a virtual staggered structure arrangement, which stores all the variables at the same physical location and employs only one set of nodes using virtual interpolation points, reduces the geometrical complexity. The virtual staggered structure consists of the virtual interpolation points and the virtual local stencil. Also, computational enhancement of the virtual interpolation point method is considerable since the present method directly discretizes the strong forms of the incompressible Navier-Stokes equations without numerical integration. It makes a key difference from others. In the virtual interpolation point method, the choice of an accurate interpolation scheme satisfying the spatial approximation in the complex domain is important because there is the virtual staggered structure for computation of the velocities and pressure since there is no explicit staggered structure for stability. In our proposed method, the high order derivative approximations for constructing node-wise difference equations are easily obtained. Several different flow problems (decaying vortices, lid-driven cavity, triangular cavity, flow over a circular cylinder and a bumpy cylinder) are simulated using the virtual interpolation point method and the results agree very well with