Santa Barbara-based CallWave said this morning that it has made a new, virtual Fax service available to its users. The new service, Callwave Virtual Fax, provides the ability for business users to both send and receive faxes from their computer. The company said that it is targeting corporate professionals, office productivity workers, and mobile executives with the new service. The new service starts at $9.95 a month. CallWave previously offered virtual Fax reception services as part of its Internet Answering Machine service.