Steadily growing competition has induced business enterprises to look for possibilities of adjusting their structures to present market challenges. In this context the idea of “going-virtual” is constantly mentioned. That there are limitations to such procedures, however, it is shown by the fact that up to now the number of such virtual enterprises and departments respectively is minimal. The co-operation of 16 IT and multimedia firms serves as an example to show up the preconditions of making practical use of the “virtual potential” at least to some extent. Occurring problems clearly show that any decision for or against virtualisation can only be made in individual cases.