Since September 2015 Baccalaureate students of Gaztelueta have been working on a virtual company project called ESAU (Empresa Simulada Aplicada a la Universidad). The programme, implemented for the first time in Bilbao, has been organised by the University of the Basque Country (UPV/EHU) Faculty of Economics in collaboration with Gaztelueta. ESAU project has been coordinated by Prof. Néstor Lázaro. The interesting activity has given the opportunity to contact for the first time foreign inversors. The project has been an interesting insight in the Economics field.