A virtual image (VI) device displays an image that appears to lie above or below the plane of the device. A method of manufacturing a VI display device includes calculating an initial VI flux pattern based on an object and then fabricating a substrate having a VI array pattern based on the initial VI flux pattern. A plurality of lenses may then be applied over the VI array pattern. The VI substrate may be static or dynamic, and may show grey scale information. A photomask may be used as an intermediate element in the manufacture of the VI substrate, or may act as the VI substrate itself. A method of producing the initial VI flux pattern includes virtually tracing rays generated by different points of the object to an image plane and ii) summing the rays from the different points. The rays may be traced through a lens array.