Virtual ISP

For various reasons I am interested in establishing an ISP.  I realize that 
this is a huge undertaking.  Because of the huge overhead such as financial, 
hardware, and time obligations, I have decided that a virtual ISP is the best 
way to go.  

I can find a lot of information on how to establish a virtual hosting service 
however, very little information on virtual ISP's.  Virtual hosting greatly 
ranges in financial obligations and hardware requirements, such as reselling, 
co-locating, etc.  I realize there is a great difference in being an ISP and 
a host provider, but I am assuming there is an approach in becoming a virtual 
ISP that is parallel to virtual hosting.  Or am I simplifying the matter?

I have researched the archives for help on the topic going back to 1996.  
Does anyone have any insight as to how this task is completed?

Thank you in advance for your assistance and time.

-Renee Daise

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