The conventional Location and Positioning (L&P) methods rely on availability of
base station (BS) locations as well as mitigation of propagation effects. It is known that the location estimation accuracy suffers from poor geometric dilution of precision (GDOP) caused by BS location as the conventional location algorithms which result in large GDOP values correspond to poor geometrical topology. In addition, NLOS effects cause a large error in time of arrival (TOA) reading; thus affecting mobile station (MS) estimation accuracy. In the proposed article these negative effects are eliminated by the utilization of virtual MIMO base stations