Virtual motion-acceleration spherical simulator formed by: a spherical cockpit equipped with a display device formed by a projector Full HD 3D which displays a game image on a curved screen simulating a windshield and 3D kit glasses; a controller device, consisting of force feedback steering wheel, pedals, gear, hand brake and auxiliary keyboard; an audio device with sound system with 7.1 channels, in order to create an immersion over the realistic sound atmosphere; a real vehicle dashboard, allowing real-time monitoring of speed, RPM, current gear; motor sport bucket seats with 4-point safety buckles; cameras and hoods, which vary the airflow according to the vehicle speed; a structural base having "H" shaped beams, formed by two lateral support columns rotatably supporting an outside concentric sphere which surrounds and supports an inner concentric sphere and the spherical cockpit; where an internal structure of the spherical cockpit is formed by a circular base screwed to the intersections of the rings of the inner concentric sphere; characterized in that an operator is positioned in one of the eight quadrants of the spherical cockpit and a navigator is positioned in a second quadrant of the spherical cockpit, such that both the operator and the navigator, while remaining in the sitting position, are essentially within their quadrants, only part of their legs being located in front lower quadrants, since the head is below or at the same level as a horizontal center ring, causing the body to move entirely in the same direction; and in that the mechanisms of rotation of the gyroscopic spheres and comprise a drive traction assembly of the outer sphere which performs a longitudinal movement "Y", said assembly being formed by a motor, which is coupled to a lower container, provided internally with a reduction gear unit having a toothed pulley coupled to the engine and two flat pulleys, where it pierces and rotates a toothed belt, which pulls the vertical ring of the outer sphere, which functions as a large reduction pulley, and such belt being attached by its ends at the top of the ring via two turnbuckles, which are fixed in the upper housing of a drive traction assembly of the inner sphere which accomplishes the "X" lateral movement, and this assembly being equipped with an engine, a reduction gear with a toothed pulley, and two flat pulleys, whereby the toothed belt is tensioned, which surrounds the vertical ring of the inner sphere which functions as a large reduction pulley. a spherical cockpit equipped with a display device formed by a projector Full HD 3D which displays a game image on a curved screen simulating a windshield and 3D kit glasses; a controller device, consisting of force feedback steering wheel, pedals, gear, hand brake and auxiliary keyboard; an audio device with sound system with 7.1 channels, in order to create an immersion over the realistic sound atmosphere; a real vehicle dashboard, allowing real-time monitoring of speed, RPM, current gear; motor sport bucket seats with 4-point safety buckles; cameras and hoods, which vary the airflow according to the vehicle speed; a structural base having "H" shaped beams, formed by two lateral support columns rotatably supporting an outside concentric sphere which surrounds and supports an inner concentric sphere and the spherical cockpit; where an internal structure of the spherical cockpit is formed by a circular base screwed to the intersections of the rings of the inner concentric sphere; characterized in that an operator is positioned in one of the eight quadrants of the spherical cockpit and a navigator is positioned in a second quadrant of the spherical cockpit, such that both the operator and the navigator, while remaining in the sitting position, are essentially within their quadrants, only part of their legs being located in front lower quadrants, since the head is below or at the same level as a horizontal center ring, causing the body to move entirely in the same direction; and in that the mechanisms of rotation of the gyroscopic spheres and comprise a drive traction assembly of the outer sphere which performs a longitudinal movement "Y", said assembly being formed by a motor, which is coupled to a lower container, provided internally with a reduction gear unit having a toothed pulley coupled to the engine and two flat pulleys, where it pierces and rotates a toothed belt, which pulls the vertical ring of the outer sphere, which functions as a large reduction pulley, and such belt being attached by its ends at the top of the ring via two turnbuckles, which are fixed in the upper housing of a drive traction assembly of the inner sphere which accomplishes the "X" lateral movement, and this assembly being equipped with an engine, a reduction gear with a toothed pulley, and two flat pulleys, whereby the toothed belt is tensioned, which surrounds the vertical ring of the inner sphere which functions as a large reduction pulley.