diff --git a/packages/nuxt/src/core/nuxt.ts b/packages/nuxt/src/core/nuxt.ts
index 5567898427..d0b59b11df 100644
--- a/packages/nuxt/src/core/nuxt.ts
+++ b/packages/nuxt/src/core/nuxt.ts
@@ -243,7 +243,7 @@ async function initNuxt (nuxt: Nuxt) {
 
   // Support Nuxt VFS
   addBuildPlugin(VirtualFSPlugin(nuxt, { mode: 'server' }), { client: false })
-  addBuildPlugin(VirtualFSPlugin(nuxt, { mode: 'client', alias: { '#internal/nitro': '#build/nitro.client.mjs' } }), { server: false })
+  addBuildPlugin(VirtualFSPlugin(nuxt, { mode: 'client' }), { server: false })
 
   // Add plugin normalization plugin
   addBuildPlugin(RemovePluginMetadataPlugin(nuxt))
diff --git a/packages/nuxt/src/core/plugins/virtual.ts b/packages/nuxt/src/core/plugins/virtual.ts
index 28f88ea1aa..60bd76a974 100644
--- a/packages/nuxt/src/core/plugins/virtual.ts
+++ b/packages/nuxt/src/core/plugins/virtual.ts
@@ -1,4 +1,4 @@
-import { findPath, resolveAlias, useNuxt } from '@nuxt/kit'
+import { resolveAlias, useNuxt } from '@nuxt/kit'
 import { dirname, isAbsolute, resolve } from 'pathe'
 import { createUnplugin } from 'unplugin'
 
@@ -6,12 +6,10 @@ const PREFIX = '\0virtual:nuxt:'
 
 interface VirtualFSPluginOptions {
   mode: 'client' | 'server'
-  alias?: Record<string, string>
 }
 
 export const VirtualFSPlugin = (nuxt = useNuxt(), options: VirtualFSPluginOptions) => createUnplugin(() => {
   const extensions = ['', ...nuxt.options.extensions]
-  const alias = { ...nuxt.options.alias, ...options.alias }
 
   const resolveWithExt = (id: string) => {
     for (const suffix of ['', '.' + options.mode]) {
@@ -26,10 +24,8 @@ export const VirtualFSPlugin = (nuxt = useNuxt(), options: VirtualFSPluginOption
 
   return {
     name: 'nuxt:virtual',
-    enforce: 'pre',
-    async resolveId (id, importer) {
-      const _id = id
-      id = resolveAlias(id, alias)
+    resolveId (id, importer) {
+      id = resolveAlias(id, nuxt.options.alias)
 
       if (process.platform === 'win32' && isAbsolute(id)) {
         // Add back C: prefix on Windows
@@ -41,23 +37,17 @@ export const VirtualFSPlugin = (nuxt = useNuxt(), options: VirtualFSPluginOption
         return PREFIX + resolvedId
       }
 
-      if (importer && /^\.{1,2}\//.test(id)) {
+      if (importer && /^\.{1,2}[\\/]/.test(id)) {
         const path = resolve(dirname(withoutPrefix(importer)), id)
         const resolved = resolveWithExt(path)
         if (resolved) {
           return PREFIX + resolved
         }
-        if (importer.startsWith(PREFIX)) {
-          const fsPath = await findPath(path, { fallbackToOriginal: false })
-          if (fsPath) {
-            return fsPath
-          }
-        }
       }
     },
 
     loadInclude (id) {
-      return id.startsWith(PREFIX)
+      return id.startsWith(PREFIX) && withoutPrefix(id) in nuxt.vfs
     },
 
     load (id) {
diff --git a/packages/vite/src/client.ts b/packages/vite/src/client.ts
index 2bbfa6a546..e68ba85593 100644
--- a/packages/vite/src/client.ts
+++ b/packages/vite/src/client.ts
@@ -109,7 +109,7 @@ export async function buildClient (ctx: ViteBuildContext) {
       alias: {
         ...nodeCompat.alias,
         ...ctx.config.resolve?.alias,
-        '#internal/nitro': '#build/nitro.client.mjs',
+        '#internal/nitro': join(ctx.nuxt.options.buildDir, 'nitro.client.mjs'),
       },
       dedupe: [
         'vue',