Abstract: A simulation system includes a processor including hardware. The processor is configured to perform: acquiring tracking information for point-of-view information about a user wearing an HMD; moving a moving body, corresponding to the user, in a virtual space; controlling a virtual camera set as a first person point-of-view of the user; and generating an image as viewed from the virtual camera in the virtual space, as a display image on the HMD. The processor is configured to perform, in controlling the virtual camera, setting the virtual camera so that a position and/or an orientation of the virtual camera is changed based on the tracking information, but orientation change of the virtual camera corresponding to at least one of pitching and rolling is disabled or limited in a case where a traveling direction of the moving body changes.