Previous reviewer seems to compare this to BattleZone, it's really not like BattleZone and never was intended to be, but it is a modern remake of the classic Amiga/AtariST game, Carrier Command.
I still own the original CD-Rom version (Which still runs fine for me in XP) had I not I'd have snapped this up at the price it's being sold for on here.
If you enjoyed classic games like, Wild Metal Country, Infestation, Virus2000, you'll seriously enjoy this criminally overlooked game.
Thumbs up to GOG for resurrecting this ;-)