The tremendous development that occurred in the field of communication technology and information technology created a suitable platform for the emergence of types of electronic payment tools, as well as types of electronic currencies - including virtual ones - in order to achieve the needs of people and their desires to facilitate their commercial transactions, as soon as possible and at less cost, which requires specialists to address a fact Those currencies, and the legal controls that govern dealing with them. This research called (the ruling on dealing in electronic currencies and its legal(Islamic sharia) controls) is an attempt to clarify all the aspects of this downward trend, and to clarify its truth, its rule, its adaptation and the legal(Islamic) controls that govern it. It divided into: An introduction, three topics, a conclusion, and an index, and it relied on the descriptive analytical approach based on the statement of this phenomenon, tracking views thereof, eliciting the legal ruling to deal with it, and investigating the extent to which these currencies are appropriate to the legal controls for issuing currencies.