The present study was aimed at describing a semi-immersive virtual reality environment, driven by a 3D hand sensing device (LEAP Motion Controller), to define a virtual task based on a virtual ball moving on a virtual path. The prefrontal cortex haemodynamic responses during the execution of this demanding task were evaluated by a 16-channel functional near-infrared spectroscopy (fNIRS) system. A bilateral ventrolateral prefrontal cortex activation was found during the virtual task. Although the proposed task has not been yet applied in the neuro-rehabilitation field, it has the potential to be adopted in the upper limb functional assessment and rehabilitation treatment.