A virtual electronic back-up alignment apparatus that consists of a housing that provides a means for fixedly securing a light emitting source parallel to a vehicle and a means for activating the light emitting source and generating a light beam. A free rotating mirror assembly receives the light beam from the light emitting source and reflects the light beam into a directional guideline towards the trailer forming a virtual tow point for enabling the user to obtain the perfect alignment of the vehicle hitch to the trailer tow hitch. The free rotating mirror assembly comprises an orientation balancer, a mirror, and a pair of wheels encapsulated within a hollow, transparent tube secured to the housing for maintaining a parallel orientation between the light emitting source and the alignment point on the trailer.