BeTwin is a software that enables two to five users to share the computing power of a single computer, i.e. the Host PC. It creates a virtual PC station for each user to simultaneously and independently operate in each station, similar to the user operating on the Host PC. It makes use of the pre-emptive multitasking feature of the Windows operating system to fully utilize the unused processing power in processors and enables users to run the same or different applications simultaneously and independently to create and edit documents, and to share peripherals, for example, CD-ROM, printers and other hardware installed on the Host PC. All users can also surf the Internet and access emails at the same time using only one modem, one telephone line, one ISP account and even share network access with unique customized desktop and network login.