Abstract: A credit/debit card that can be utilized as a virtual card or as a physical card. The system provides a single PAN (Primary Account Number) for both the virtual and the physical card so that they represent a single account. The customer can elect one of the card formats. When one format is selected, the other format is inactive. In one embodiment, the customer can toggle back and forth between formats. To distinguish between the types of card, each card has modulated non-PAN data. For example, the expiration date on each card may be modified so that uses of the card will be recognized as coming from one format or the other.