Disclosed are an apparatus and a method for generating a virtual lane, which correct or estimate an undetected lane depending on detection of a lane at each side and a system for controlling lane keeping of a vehicle with the apparatus. The apparatus for generating a virtual lane according to the present invention includes: a lane detection judging unit configured to judge whether both lanes of a front road are normally detected based on a front image; a lane correction unit configured to generate a virtual lane by correcting one lane based on the other lane when it is judged that the one lane of both lanes is not normally detected; and a lane estimation unit configured to generate the virtual lane by estimating both lanes based on previously detected lane information when it is judged that either lane is not normally detected.