This paper presents a technique called as Virtual Back off Algorithm (VBA), based on the sequencing technique for efficient media access control. The proposed method minimizes the number of collisions as well as reduces delays during back off periods. We present an analytical study on MAC layer issues that are very important while accessing channel over wireless networks. The VBA method uses fair distributed mechanisms to access channel. We introduce a counter at each node to maintain the discipline of the nodes. The performance of the proposed method is evaluated under various conditions and results are very promising.