Nowadays, with the advancement of computers, computer simulation linked with VR (Virtual Reality) technology has become a useful method for designing the automotive driving system. In this paper, the VR simulation system was developed to investigate the driving performances of the ASV (Advanced Safety Vehicle) equipped with an ACC (Adaptive Cruise Control) system. For this purpose, VR environment which generates visual and sound information of the vehicle, road, facilities, and terrain was organized for the realistic driving situation. Mathematical models of vehicle dynamic analysis, which includes the ACC algorithm, have been constructed for computer simulation. The ACC algorithm modulates the throttle and the brake functions of vehicles to regulate their speeds so that the vehicles can keep proper spacing. Also, the real-time simulation algorithm synchronizes vehicle dynamics simulation with VR rendering. With the developed VR simulation system, several scenarios are applied to evaluate the adaptive cruise controlled vehicle for various driving situations.