A software structure which when adapted in an apparatus is capable of virtual manufacturing of transmission elements for example gear means with chip formation, the software structure comprising a start module for loading the source file in a main editor-file that contains the computer program, an input module for providing input parameters that are essential for the configuration of a product and a cutting tool, a product design module for evolving the parameters for the manufacturing of the product; and a virtual manufacturing module having at least three sub-modules one each for tool generation, visualisation of machining operation, and disassembly of the product from the machine bed.