Satellite Meeting Sao Paulo, Brazil, August 18-20, 2004. For several years the concept of "virtual client" or "virtual customer" has been part of the world of libraries and information services. This publication contains the proceedings of a satellite meeting on this topic, organized by the Management and Marketing Section of IFLA and held in Sao Paulo, Brazil in August 2004. It contains papers from more general points of views such as the democratization of access to digital information to more specific questions such as virtual libraries and new services, not forgetting user and librarian education, web site design, more specialized information, etc. The readers of these proceedings will find along these pages a very stimulating content which will guide them towards better services for virtual clients. Papers are presented in the original language of their presentation (Portuguese, French, Spanish and English) with summaries in these four languages.