Abstract: A system and method for efficiently implementing a local or distributed file system is disclosed. The system may include a distributed virtual file system (“dVFS”) that utilizes a persistent intent log (“PIL”) to record transactions to be applied to the file system. The PIL is preferably implemented in stable storage, so that a logical operation may be considered complete as soon as the log record has been made stable. This allows the dVFS to continue immediately, without waiting for the operation to be applied to a local or real file system. The dVFS may further incorporate replication to one or more remote file systems as an integral facility.