A virtual scanning electron microscope (VSEM), which is based on a simulator of information, obtained on a real scanning electron microscope (SEM), is described. A semiempirical generation model of images in a SEM, operating in the low voltage mode and high voltage mode during recording backscattered and secondary slow electrons, forms the basis of a virtual SEM. A method of comparing real and virtual images is proposed. Examples of operation of the virtual SEM are given for elements of structures which are located both far from the edges of the structure and near these edges.