In this paper, we propose a virtual file system, “SPDFS,” which provides global declarations in source programs as virtual files to programmers. Global declarations means objects which declare identifiers in external scope, such as function definition and variable declaration. On SPDFS, programmers can edit virtual files directly by their favorite editors. Changes to declarations in a virtual file are to be applied to real source files automatically. SPDFS can also provide a set of relevant declarations distributed in different source files as a virtual file. Relevancy of declarations in this paper means references among declarations. SPDFS retrieves declarations which are referred by or refer to the target declaration and combine them in a virtual file. The depth of references can be specified in a file path by programmers. SPDFS reduces the amount of source programs which programmers need to read for editing and the amount of programmers’ works for searching releva...