Space combat IMTU uses a more abstract system than Mg2e. There are typically three rounds of combat, sometimes more, sometimes less. Each round there are three opposed rolls. Pilot vs Gunner, and Engineer vs Engineer. Each round three players make the three rolls.

Other DMs: Computer vs. Computer, and TL vs TL. These are not rolls, merely the numerical ratings. The side with the higher tech and the better computer has a huge advantage. The tonnage also matters (largest ship gets +1-+3 DM).

So, in a fight between free merchant with 200t, Computer/1, and TL-13 against a Harrier with 200t, Computer 4, and TL-15, the Harrier gets a +3 + +2 = +5 DM split between the three rolls in the fight.

Consider the pilot vs gunner rolls to be how well the pilot can avoid incoming fire, the gunner vs pilot to be how well the gunner aims against a moving target, and engineer vs engineer is who can manage the engines better.

Add the effect of all three rolls, and calculate one point of damage times the effect. If the effect of the gunner vs pilot roll is +6 or better, then a critical is scored.

Armor subtracts damage as normal.