Spiritual intelligence represents a set of abilities, capacities and sources of spirituality that their work in the affairs of life such as education can increase the adaptability of individuals and their ability to work in different activities. According to the research, those who have a higher spiritual intelligence in their activities have hard work, diligence, and desire for more progress, so the purpose of this study was to Predicting academic achievement of virtual students by their hardiness, spiritual intelligence and gender. The research method was correlation. The sample was150 students of distance education, which selected randomly. The instruments was Spiritual Intelligence Scale (King 2007), and hardiness assessment questionnaire (besharat 2010). Data in both descriptive and inferential statistics were analyzed with SPSS software. The results showed significant relationship between spiritual intelligence and hardiness with a moderate correlation coefficient and a significant level of 97%. )P≤ 0.03 , r = 0.224 (also two components of the hardiness such as, commitment and control with spiritual intelligence with a moderate correlation coefficient and a confidence level of 99 %. (r= 0.30, P≤ 0.01( and confronting with problems, moral factors and Self-awareness, was significant with a moderate correlation coefficient and a confidence level of 98%.)r = 0.251, P≤ 0.0) The study of gender differences were also showed significant differences between boys and girls and Females to spiritual intelligence and boy to hardiness were higher. The was a significant relationship between gender and hardiness with academic achievement.