Load balancing/sharing is a policy which exploits the communication facility between the servers of a distributed system, by using the exchanging of status information and jobs between any two servers of the system, in order to improve the performance of the whole system. In this work, we propose a new adaptive distributed hierarchical scheme, the Virtual Tree Algorithm (VTA), which creates a virtual binary tree structure over the actual network topology. It uses the Difference-Initiated (DI) technique ([11, 1]) for load balancing/sharing, which needs remote information for the transfer policy, and no additional information for the location policy. We demonstrate here that the introduced virtual construction can keep the exchanged messages to a number favourable to those of the previously known efficient algorithms. To show the above statement and evaluate the performance of our policy, we make use of both analytical and simulation results. By using the simulation model that we developed, we compared our results with one of the most representative and new adaptive, symmetrical, distributed, and efficient algorithms, the Variable Threshold (V THR) algorithm