We study the equation of state ( EOS ) of nuclear matter at subnuclear density in a Virial expansion for a nonideal gas . The gas consists of neutrons , protons , alpha particles , and 8980 species of nuclei with A \geq 12 and masses from the finite-range droplet model ( FRDM ) . At very low density , the Virial expansion reduces to nuclear statistical equilibrium . At higher density , the Virial results match smoothly to the relativistic mean field results discussed in our previous paper . We tabulate the resulting EOS at over 73,000 grid points in the temperature range T = 0.158 to 15.8 MeV , the density range n _ { B } = 10 ^ { -8 } to 0.1 fm ^ { -3 } , and the proton fraction range Y _ { P } = 0.05 to 0.56 . In the future we plan to match these low density results to our earlier high density mean field results , and generate a full EOS table for use in supernova and neutron star merger simulations . This Virial EOS is exact in the low density limit .