<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-10-10</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001396546</issuerCik>
        <issuerName>Virgin Mobile USA, Inc.</issuerName>
        <issuerTradingSymbol>VM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001414413</rptOwnerCik>
            <rptOwnerName>Samuelson Robert</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VIRGIN MANAGEMENT LIMITED</rptOwnerStreet1>
            <rptOwnerStreet2>120 CAMPDEN HILL ROAD</rptOwnerStreet2>
            <rptOwnerCity>LONDON</rptOwnerCity>
            <rptOwnerState>X0</rptOwnerState>
            <rptOwnerZipCode>W8 7AR</rptOwnerZipCode>
            <rptOwnerStateDescription>UNITED KINGDOM</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2008-10-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1333</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On October 16, 2007, 5,333 Restricted Stock Units were granted to the reporting person in connection with Virgin Mobile USA,
 Inc.'s regular director compensation arrangements.  Pursuant to arrangements between the Virgin Group and directors of
 Virgin Mobile USA, Inc. who are employed by the Virgin Group, Mr. Samuelson previously reported that he may not have a
 beneficial ownership interest in all or any of such Restricted Stock Units.  Mr. Samuelson disclaims beneficial ownership of
 such securities except to the extent of his pecuniary interest therein, if any, and the inclusion of the securities in this
 report shall not be deemed an admission of beneficial ownership for purposes of Section 16 or any other purpose.  The
 Restricted Stock Units vest 25% on October 10, 2008, 25% on October 10, 2009, 25% on October 10, 2010 and 25% on October 10,
 2011.</footnote>
        <footnote id="F2">In connection with the vesting of 25% of the Restricted Stock Units on October 10, 2008 and pursuant to arrangements between
 the Virgin Group and the reporting persons, the Virgin Group purchased from the reporting person the shares deliverable upon
 such vesting for $0.92 per share.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Nathan Marinoff, Attorney-in-Fact</signatureName>
        <signatureDate>2008-10-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
