Figured it was worth a search for the "virtual girlfriend", so Google to the rescue.
From a rock station in San Diego comes this:
So far, I've had her get mostly naked. She doesn't discuss politics or give me a massage. Quickly bored.
Note: they also have the Virtual Stripper.
3D virtual companion. Looks interesting as a toy, but I'd get all caught up in the linguistic understanding technology and lose the girl part of the equation. Though she is hot for a 3D chick. I may check this one out just for fun.
Animated desktop buddy. Free download version, full pay version. Not exactly a full-featured girlfriend, but sounds interesting.
"Real" girls. SMS/text messaging. Malaysian girls, no STD's.
Hong Kong company does virtual girlfriend "game" for your cell phone. Limited success release in the US yet due to "cultural differences". They also sell advertising, as the girl loves to shop, and she could stop at your store...
Also has virtual penguins.
All around, pretty lame.