The structures of the first (formula presented) unbound states of (formula presented) mirror nuclei are studied in the complex scaled (formula presented) three-body model. The results indicate that the (formula presented) state of (formula presented)Be is a virtual state of the s-wave neutron around the (formula presented)Be ((formula presented)) cluster. But the corresponding analog (formula presented)B(formula presented) state is predicted as a resonant state due to the Coulomb barrier.