VM’s are helpful for a number of reasons: The VM uses a portion of the host computer’s RAM, a part of the hard disk and some of its CPU time. The purpose of this tutorial is to demonstrate how to set up a Windows 10 Virtual Machine (VM) using the Oracle VirtualBox software.Ī Virtual Machine (VM) is a fully running copy of an operating system that runs concurrently (at the same time) with the host operating system.