TOPGUN Simulation and Development (TGSD) was formed by Greg Gustin. After winning critical acclaim for contributions to the fields of military flight simulation, graphics technology and virtual reality. Mr. Gustin decided to pursue opportunities in the world's commercial, rather than military markets. Opportunities for sales to the military customers are decreasing, while markets for interactive entertainment are just starting to take off. TGSD will offer a series of superior graphics based products to the emerging interactive entertainment industry. The marriage of superior imaging technologies with the simulated fantasies of "virtual reality" comprise the world of business opportunities for TGSD.

The company currently builds fighter jet simulators for use and enjoyment by the general public. TGSD has drawn upon many years of experience building fighter jet simulators for the armed services to create high fidelity, commercial flight simulator called the Virtual FighterÒ . Specifications for this product were shaped by on-site market research. TGSD opened its own entertainment facility in May 1993 in Orlando Florida for the purpose obtaining input from the public that was used to develop the Virtual FighterÒ . TGSD is selling Virtual FighterÒ simulators for incorporation in a variety of "themed" entertainment attractions around the world. The company's primary business focus is to provide the highest value virtual reality products to this marketplace.

The interim product is built to such a high standard that even the Pentagon rented it for NATO's 37th Annual Defense Readiness Group's Symposium on Training. There, the system was described by Lt. Col. Dave Bartlett, Director of Operations for the Defense Military Simulation and Modeling Office, "... as the finest example of training technology in America today..."