Virtual manufacturing (VM) is an emerging concept in which real manufacturing operations are simulated using computer models. In this study, we developed a virtual flexible manufacturing system (V-FMS) using virtual reality (VR) technology at National Kaohsiung First University of Science and Technology (NKFUST), Taiwan. Technologies employed include EON Studio virtual reality software, Visual Basic (VB) programming, scheduling and production management methods, and numerical control (NC) interpretation. This integrated system provides operating simulation, factory planning, scheduling, and performance estimation functions. It can also serve as a safe, relevant, and cost-effective tool for education and training.