The traditional tests are planned and designed at the early stages, but it is possible to execute test cases after implementing source code. Since there is a time difference between design stage and testing stage, by the time a software design error is found it will be too late. To solve this problem, this paper suggests a virtual pre-testing process. While the virtual pre-testing process can find software and testing errors before the developing stage, it can automatically generate and execute test cases with modeling and simulation (M&S) in a virtual environment. The first part of this method is to create test cases with state transition tree based on state diagram, which include state, transition, instruction pair, and all path coverage. The second part is to model and simulate a virtual target, which then pre-test the target with test cases. In other words, these generated test cases are automatically transformed into the event list. This simultaneously executes test cases to the simulated target within a virtual environment. As a result, it is possible to find the design and test error at the early stages of the development cycle and in turn can reduce development time and cost as much as possible.