Yee--no.
I used to think they were exactly the same, but these days I realise that personally, there would need to be face-to-face, "real world" interaction between us for me to consider that person a friend friend. That's not to say people I know solely through the internet are not wonderful people whom I absolutely love talking to and gaming with, and I would call them friends, but in my mind there's a distinct separation that I find difficult to explain.
However, there is a friend in particular who screws up this definition for me. I originally "met" him face-to-face, when a bunch of us who knew each other online met up in real life. Now, he was a friend of a friend of a friend, who WAS part of the group and we were aware who each other was, but we never really spoke. We exchanged a few words, but no real conversation. Later though, we started talking a lot online and became friends. We hang out a bunch, and I'm happy to say he's my closest friend - but the internet/real life transition definition of friends in my head is backwards for him, he's the exception.
There are people I'm friends with solely online who I've never met and likely never will. This doesn't mean I don't believe they're real, it's just not a 100% friendship, despite them being treated no differently by me than a friend I can physically touch. It is a complicated scenario.
One thing I can say for 100% certainty though; there will never be a situation for me, in which I would be able to have an "internet boyfriend". Long distance, where the internet is the primary method of communication, absolutely, done it before but never ever one where we'd never met. I honestly cannot fathom how people do that.