This paper describes a general virtual manufacturing concept for industrial control systems. Our virtual manufacturing concept provides a distinct advantage; programming, verification and optimisation of complex real-time dependent control functions described by real control code, which can be directly transferred to the real manufacturing system. To achieve this distinct advantage, a time synchronised virtual manufacturing system is a necessity. The aim of this paper is thus to present and to describe in detail, our proposed virtual manufacturing concept. To the authors’ knowledge no such general virtual manufacturing concept, i.e. one that can correctly handle complex real-time dependent control functions, currently exists. To summarise previous work related to virtual manufacturing and industrial control systems, several critical issues have been identified. The virtual manufacturing concept proposed in this paper addresses these issues. To verify that our concept can manage these critical issues found and further is suitable in industrial applications a virtual manufacturing test case is also presented. The test case, that includes motion control (i.e. servo), complex control functions, real control systems etc., was carried out with success.