diff --git a/packages/vite/src/node/plugins/importAnalysis.ts b/packages/vite/src/node/plugins/importAnalysis.ts
index 119f0192cabb43..0d5a8bf42e771e 100644
--- a/packages/vite/src/node/plugins/importAnalysis.ts
+++ b/packages/vite/src/node/plugins/importAnalysis.ts
@@ -741,8 +741,9 @@ export function importAnalysisPlugin(config: ResolvedConfig): Plugin {
       // normalize and rewrite accepted urls
       const normalizedAcceptedUrls = new Set<string>()
       for (const { url, start, end } of acceptedUrls) {
+        const isRelative = url[0] === '.'
         const [normalized] = await moduleGraph.resolveUrl(
-          toAbsoluteUrl(url),
+          isRelative ? toAbsoluteUrl(url) : url,
           ssr,
         )
         normalizedAcceptedUrls.add(normalized)
diff --git a/packages/vite/src/node/plugins/importMetaGlob.ts b/packages/vite/src/node/plugins/importMetaGlob.ts
index 10fe5f9120bbd5..2d317023352d7e 100644
--- a/packages/vite/src/node/plugins/importMetaGlob.ts
+++ b/packages/vite/src/node/plugins/importMetaGlob.ts
@@ -354,7 +354,7 @@ export async function transformGlobImport(
 ): Promise<TransformGlobImportResult | null> {
   id = slash(id)
   root = slash(root)
-  const isVirtual = isVirtualModule(id)
+  const isVirtual = !isAbsolute(id)
   const dir = isVirtual ? undefined : dirname(id)
   const matches = await parseImportGlob(
     code,
@@ -629,8 +629,3 @@ export function getCommonBase(globsResolved: string[]): null | string {
 
   return commonAncestor
 }
-
-export function isVirtualModule(id: string): boolean {
-  // https://vitejs.dev/guide/api-plugin.html#virtual-modules-convention
-  return id.startsWith('virtual:') || id[0] === '\0' || !id.includes('/')
-}
diff --git a/playground/hmr/__tests__/hmr.spec.ts b/playground/hmr/__tests__/hmr.spec.ts
index a7fbbad80ae90e..fd05682f5808a2 100644
--- a/playground/hmr/__tests__/hmr.spec.ts
+++ b/playground/hmr/__tests__/hmr.spec.ts
@@ -9,6 +9,7 @@ import {
   removeFile,
   untilBrowserLogAfter,
   untilUpdated,
+  viteServer,
   viteTestUrl,
 } from '~utils'
 
@@ -672,6 +673,14 @@ if (!isBuild) {
     expect(await btn.textContent()).toBe('Compteur 0')
   })
 
+  test('virtual module in module graph', async () => {
+    const moduleGraph = viteServer.moduleGraph
+    const virtualId = Array.from(moduleGraph.idToModuleMap.keys()).filter(
+      (id: string) => id.includes('virtual'),
+    )
+    expect(virtualId).toEqual(['\x00virtual:file', '/@id/__x00__virtual:file'])
+  })
+
   test('handle virtual module updates', async () => {
     await page.goto(viteTestUrl)
     const el = await page.$('.virtual')
diff --git a/playground/hmr/hmr.ts b/playground/hmr/hmr.ts
index 9748fdd1e8bc11..7a31477d52f556 100644
--- a/playground/hmr/hmr.ts
+++ b/playground/hmr/hmr.ts
@@ -42,6 +42,13 @@ if (import.meta.hot) {
     handleDep('multi deps', foo, nestedFoo)
   })
 
+  import.meta.hot.accept(
+    ['virtual:file', '/@id/__x00__virtual:file'],
+    ([rawVirtualPath, acceptedVirtualPath]) => {
+      text('.virtual', acceptedVirtualPath.virtual)
+    },
+  )
+
   import.meta.hot.dispose(() => {
     console.log(`foo was:`, foo)
   })