Computational ultrasound imaging (cUSi) offers high-resolution 3D imaging with simpler hardware by relying on computational power. Central to cUSi is a large model matrix that stores all pulse-echo signals. For 3D imaging this matrix easily surpasses 1 terabyte, hindering in-memory storage and real-time processing. This paper presents a solution for cUSi through an aberrating layer by introducing a virtual array concept, which uses transfer functions to map data from the real to a virtual array, enabling the use of conventional reconstruction techniques like delay-and-sum (DAS). We demonstrate the mathematical similarity of this approach to using a full model matrix and validate it with promising imaging results.@en