The Concept of Dipolar Gravity is an entirely new physical and philosophical model constructed to explain the structure and operation of the Universe ruled by dipolar gravity. In this new concept, our Universe consists of two separate worlds having a physical nature, and the additional third world which has a virtual nature (i.e. the third world which has the nature of computer software). The first of these two worlds having physical nature is usually called here our world, but terms such as the material world, the world of matter, the world of hardware, or the converse world, can also be used. The second one out of the physical worlds is called here the counter-world (but other terms, e.g.: the second world, the world of intellect, the world of reverse images, or the "universal computer", can also be used to describe it). The third world, which is contained inside of the counter-world, is called here the virtual world, or the world of software. (In order to illustrate here with an example this tripled structure of the universe ruled by dipolar gravity, the whole universe could be compared to a machine that is controlled by a computer. In this comparative example, our material world is the machine itself, the counter-world is that hardware of the "universal computer" which controls this machine, while the virtual world is the entire software which is contained inside of this controlling "universal computer".) Thus, according to the new Concept of Dipolar Gravity, completely without knowing this, we simultaneously live in three different worlds. The material world (our world) is the one which we experience every day with our five physiological senses. But the counter-world normally is closed to our senses and research instruments, although it is unintentionally visited during dreams and hypnosis, and also can be purposely accessed via the mysterious ability called Extra-Sensory Perception, or ESP. The third world, meaning the virtual world, is the most inaccessible, as it is visited only at the moment of death. But it can be investigated by our minds.