Virtuality, IBM to Develop Virtual Reality Computer: IBM Corp. and Britain-based Virtuality plan to jointly develop a low-cost computer equipped to design virtual reality software. The companies said the new system, to go on sale later this year, would initially be marketed to software developers in the architectural, medical and entertainment markets. The new computer would enable more software companies to give their programmers the equipment needed to develop new software for virtual reality--an artificial computer-generated world that the operator can enter through the use of special helmets and gloves. The computer will also be equipped with new peripheral items such as lightweight virtual reality headsets and a virtual reality mouse. No price has been set for the product.