Often, from educational computer science or from systems engineering, they are useful to stimulate the learning process, but it is not always explicit in the learning model that is expected to stimulate, nor is it sustained why it is said that this tool fulfills this purpose. This article outlines a proposal for the development and use of virtual realities, based on mathematical models of simulation developed from a systemic perspective and with the language of the Dynamic Systems; In the context of a learning model determined by the transformation of the learner's mental models. In addition, reference is made to a case developed by Systems Engineering students.