This paper presents a new proof of Sengupta's invariant relationship b
etween virtual waiting time and attained sojourn time and its applicat
ion to estimating the virtual waiting time distribution by counting th
e number of arrivals and departures of a G/G/1 FIFO queue. Since this
relationship does not require any parametric assumptions, our method i
s non-parametric. This method is expected to have applications, such a
s call processing in communication switching systems, particularly whe
n the arrival or service process is unknown.