This study was designed to investigate mentally simulated actions in a virtual reality environment. Naive human subjects (n = 15) were instructed to imagine themselves walking in a three-dimensional virtual environment toward gates of different apparent widths placed at three different apparent distances. Each subject performed nine blocks of six trials in a randomised order. The response time (reaction time and mental walking time) was measured as the duration between an acoustic go signal and a motor signal produced by the subject. There was a combined effect on response time of both gate width and distance. Response time increased for decreasing apparent gate widths when the gate was placed at different distances. These results support the notion that mentally simulated actions are governed by central motor rules.