The BREUCA project aims to develop a high-precision Virtual Reality simulator designed to be used in a gaming environment that will allow its users to compete in real-time races against racers on the track, immersing them in an environment as real as possible, that is, effectively happening anywhere in the world, and virtually in any user's home. It is intended that changes in the real car or events of the race reverberate in an event in a virtual environment, with an error of less than 0.1 seconds. In terms of technical-scientific development, it is a project that covers three vital points of technological development: virtual reality, precision simulation, real-time game with the cars on the track.