2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/107435We construct explicitly the Khovanov homology theory for virtual links with arbitrary coefficients by using the twisted coefficients method. This method also works for constructing Khovanov homology for ``non-oriented virtual knots'' in the sense of Viro, in particular, for knots in ${\bf R}P^{3}$.20 pagesGeometric Topology57M25text