In the previous NFO meeting, we proposed the use of confined evanescent light beams as 'virtual' or 'immaterial' tips. Unfortunately, this technique was hindered by the need for perfectly radially polarized light beams. In this communication, we propose a simple, stable and cheap method allowing the generation of beams of any polarization and more especially of purely radially polarized light beams. We also demonstrate both theoretically and experimentally that for near-field imaging systems polarization is a limiting factor of resolution and light confinement. Finally, we present the very first experimental results dealing with virtual tips.