This paper considers an M-pursuer N-evader scenario involving virtual targets. The virtual targets serve as an intermediary target for the pursuers, allowing the pursuers to delay their final assignment to the evaders. However, upon reaching the virtual target, the pursuers must decide which evader to capture. It is assumed that there are more pursuers than evaders and that the pursuers are faster than the evaders. The objective is two-part: first, assign each pursuer to a virtual target and evader such that the p…