Nissho Electronics Inc, a subsidiary of the Nissho Iwai Co trading company, has developed a personal computer-based virtual reality system based on the Cyber Space Development Kit, developed by AutoDesk Inc, combined with three-dimensional glasses and an electronic glove developed by Nissho Electronics. The system is called VRmaker. Using the system it is possible to set up the physical properties of structures such as mass and density and simulate in real time their physical phenomena, the company claims. The system is priced at $4,700 for the software, while the glove is $9,000 and the three-dimensional headset is $18,500.