Second Life (SL) is an Internet-based 3D virtual world where you can create and own your assets. Developed by Linden Research, Inc., the virtual environment allows residents to socialize with other people just like real life. Players create value added items and services and sell them to other players. Second Life has grown explosively, the reach of the game has exceeded 8 millions people from around the globe.

Second Life's virtual currency is the Linden Dollar (Linden, or L$) and is exchangeable for US Dollars. The exchange rate is reasonably stable at around L$ 270 to one US dollar. Linden Dollar is earned by selling item or providing service that other residents demand. There are also currency exchange platforms where Residents can exchange US$ or other real world currencies for L$.