The importance of Virtual Manufacturing System is increasing in the area of developing new manufacturing processes, implementing automated workcells, designing plant facility layouts and workplace ergonomics. Virtual manufacturing system is a computer system that can generate the same information about manufacturing system structure, states, and behaviors as is observed in a real manufacturing. In this research, a virtual manufacturing system for flexible manufacturing cells (VFMC), (which is a useful tool for building Computer Integrated Manufacturing (CIM), has been developed using object-oriented paradigm, and implemented with software QUEST/IGRIP. Three object models used in the system are the product model, the facility model, and the process model. The concrete behaviors of a flexible manufacturing cell are re[presented by the task-oriented description diagram, TIC. An example simulation is executed to evaluate applicability of the developed models, and to prove the potential value of virtual manufacturing paradigm.