State of the art imaging and computer systems coupled with the development of superior visualisation and multiplane reconstruction software have opened new perspectives in treatment planning. "Virtual simulation" of the irradiation technique allows definition in 3D of the optimised geometrical characteristics of the treatment beams with respect to anatomical structures of the patient. One can then visualise the beam direction and target volume coverage in the "virtual patient", leading to very precise radiotherapy. However, this "three dimensional" approach requires not only technical means, but also a methodology and an appropriate system of quality assurance for each step of the treatment planning, as well as significant multidisciplinary input.