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	  <link:definition>00000013 - Disclosure - 7. SHAREHOLDERS' EQUITY</link:definition>
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	  <link:definition>00000014 - Disclosure - 8. INCOME TAXES</link:definition>
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	  <link:definition>00000016 - Disclosure - 10. SEGMENT AND GEOGRAPHIC REPORTING</link:definition>
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	  <link:definition>00000018 - Disclosure - 12. EMPLOYEE BENEFIT PLAN</link:definition>
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	  <link:definition>00000019 - Disclosure - 13. ACQUISITION/MERGER WITH COGNIGEN CORPORATION</link:definition>
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	  <link:definition>00000022 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</link:definition>
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	  <link:definition>00000023 - Disclosure - 4. PROPERTY AND EQUIPMENT (Tables)</link:definition>
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	  <link:definition>00000024 - Disclosure - 3. CONTRACTS IN PROGRESS (Tables)</link:definition>
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	  <link:definition>00000025 - Disclosure - 4. CONTRACTS PAYABLE (Tables)</link:definition>
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	  <link:definition>00000026 - Disclosure - 6. COMMITMENTS AND CONTINGENCIES (Tables)</link:definition>
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	  <link:definition>00000027 - Disclosure - 7. SHAREHOLDERS' EQUITY (Tables)</link:definition>
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	  <link:definition>00000028 - Disclosure - 8.  INCOME TAXES (Tables)</link:definition>
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	  <link:definition>00000029 - Disclosure - 10. SEGMENT AND GEOGRAPHIC REPORTING (Tables)</link:definition>
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	  <link:definition>00000030 - Disclosure - 13. ACQUISITION/MERGER WITH COGNIGEN CORPORATION (Tables)</link:definition>
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	  <link:definition>00000031 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</link:definition>
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	  <link:definition>00000032 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNT POLICIES (Details Goodwill)</link:definition>
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	  <link:definition>00000033 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Other Intangible Assets)</link:definition>
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	  <link:definition>00000034 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Amortization schedule)</link:definition>
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	  <link:definition>00000035 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Earnings per share)</link:definition>
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	  <link:definition>00000037 - Disclosure - 3. CONTRACTS IN PROGRESS (Details - Billings to date)</link:definition>
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	  <link:definition>00000044 - Disclosure - 7. SHAREHOLDERS EQUITY (Details - Dividends)</link:definition>
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	  <link:definition>00000045 - Disclosure - 7. SHAREHOLDERS EQUITY (Details - Option activity)</link:definition>
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	  <link:definition>00000046 - Disclosure - 7. SHAREHOLDERS EQUITY (Details - Intrinsic Value)</link:definition>
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	  <link:definition>00000047 - Disclosure - 7. SHAREHOLDERS EQUITY (Details - Options outstanding and exercisable)</link:definition>
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	  <link:definition>00000048 - Disclosure - 7. SHAREHOLDERS' EQUITY (Details Narrative)</link:definition>
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	  <link:definition>00000049 - Disclosure - 8. INCOME TAXES (Details - Income tax provision)</link:definition>
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	  <link:definition>00000050 - Disclosure - 8. INCOME TAXES (Details - Reconciliation)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000051 - Disclosure - 8. INCOME TAXES (Details - Deferred taxes)</link:definition>
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	  <link:definition>00000052 - Disclosure - 9. CONCENTRATIONS AND UNCERTAINTIES (Details Narrative)</link:definition>
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	  <link:definition>00000053 - Disclosure - 10. SEGMENT AND GEOGRAPHIC REPORTING (Details - Segment reporting)</link:definition>
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	  <link:definition>00000054 - Disclosure - 10. SEGMENT AND GEOGRAPHIC REPORTING (Details - geographic)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://simulations.com/role/RelatedPartyTransactionsDetailsNarrative" id="RelatedPartyTransactionsDetailsNarrative">
	  <link:definition>00000055 - Disclosure - 11. RELATED PARTY TRANSACTIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://simulations.com/role/EmployeeBenefitPlanDetailsNarrative" id="EmployeeBenefitPlanDetailsNarrative">
	  <link:definition>00000056 - Disclosure - 12. EMPLOYEE BENEFIT PLAN (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://simulations.com/role/AcquisitionmergerWithCognigenDetails-PurchasePriceAllocation" id="AcquisitionmergerWithCognigenDetails-PurchasePriceAllocation">
	  <link:definition>00000057 - Disclosure - 13. ACQUISITION/MERGER WITH COGNIGEN (Details - purchase price allocation)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://simulations.com/role/AcquisitionmergerWithCognigenDetailsNarrative" id="AcquisitionmergerWithCognigenDetailsNarrative">
	  <link:definition>00000058 - Disclosure - 13. ACQUISITION/MERGER WITH COGNIGEN (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:linkbaseRef xlink:type="simple" xlink:href="simu-20160831_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="simu-20160831_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="simu-20160831_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="simu-20160831_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
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    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
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    <element id="simu_StockIssuedForAcquisitionOfCognigenCorporation" name="StockIssuedForAcquisitionOfCognigenCorporation" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
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    <element id="simu_IntellectualPropertyPolicyTextBlock" name="IntellectualPropertyPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
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    <element id="simu_TotalValueOfStockInConsiderationOfAcquisition" name="TotalValueOfStockInConsiderationOfAcquisition" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
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</schema>
