A Virtual Machine is a software-based emulation of a physical computer. VM typically includes an operating system, hardware resources and software programs. The link between the guest VM OS and the host computer’s hardware resources, such as CPUs, network cards, memory, video cards, USB ports and hard disks, is handled by a hypervisor, which acts as a virtualization layer. The Virtual machine operating system behaves identically to its native operating system for the user. VMs can further be categorized as Server and Client based VM’s. Server VMs can run remotely providing Software-as-a-Service (SaaS) or can run locally on a host computer.