これでいいんだよね?

class A {
public:
 virtual ~A() { }
 virtual void Foo() = 0;
};

class X {
public:
 X();
 A* NewA();
private:
 class Impl* impl_;
};

class X::Impl {
public:
 A* NewA() {
  return new AImpl;
 }

private:
 class AImpl : public A {
 public:
  virtual void Foo();
 };
};

X::X() : impl_(new Impl) { }
A* X::NewA() { return impl_->NewA(); }