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Virtual machines operate based on the computer architecture and functions of a real or hypothetical computer. Definitions A virtual machine (VM) is a software implementation of a machine (e.g., a computer) that executes programs like a physical machine. Virtual machines are separated into two major classifications, based on their use and degree of correspondence to any real machine: About ARAnyM. Virtual PC Guy's WebLog. KenBrashear.com - Ken's Virtual Drumkit.