This seems to be a very common question. This is the fourth one this year. The engine design of the Virago has not changed much over the years so the answer to this question is pretty much the same as when we answered it for the
1983 Virago .
The oil filter is a paper cartridge type, located under the oil filter cover on the lower right hand side of the engine. It is the small, round engine cover with 3 hex head or allen head bolts. The photo below is of a
1996 XV750. I drew {poorly} a green arrow pointing to the filter cover.
Find some cool spares or a new oil filter cover for your XV750 Virago on eBay.