Virtualization is a topic of great interest in the area of mobile and wireless communication systems. However, the term virtualization is used in an inexact manner which makes it difficult to compare and contrast work that has been carried out to date. The purpose of this paper is twofold. In the first place, this paper develops a formal theory for defining virtualization. In the second instance, this theory is used as a way of surveying a body of work in the field of wireless link virtualization, a subspace of wireless network virtualization. The formal theory provides a means for distinguishing work that should be classed as resource allocation as distinct from virtualization. It also facilitates a further classification of the representation level at which the virtualization occurs, which makes comparison of work more meaningful. This paper provides a comprehensive survey and highlights gaps in the research that make for fruitful future work
