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In this paper, we define the virtual Alexander polynomial following the works of Boden et al. (2016) [Alexander invariants for virtual knots, J. Knot Theory Ramications24(3) (2015) 1550009] and Kaestner and Kauffman [Parity biquandles, in Knots in Poland. III. Part 1, Banach Center Publications, Vol. 100 (Polish Academy of Science Mathematical Institute, Warsaw, 2014), pp. 131–151]. The properties of this invariant are explored and some examples are computed. In particular, the invariant demonstrates that many virtual knots cannot be unknotted by crossing changes on only odd crossings. [ABSTRACT FROM AUTHOR]