<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <filer>
        <filerCredentials>
          <cik>0001627832</cik>
          <ccc>XXXXXXXX</ccc>
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      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


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    <issuerInfo>
      <issuerCik>0001023459</issuerCik>
      <issuerName>Simulations Plus, Inc.</issuerName>
      <secFileNumber>001-32046</secFileNumber>
      <issuerAddress>
        <com:street1>42505 10TH STREET WEST</com:street1>
        <com:city>LANCASTER</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>93534-7059</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>661-723-7723</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Paglia John Kenneth</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>245 Summer Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02110</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1250</noOfUnitsSold>
      <aggregateMarketValue>58118.75</aggregateMarketValue>
      <noOfUnitsOutstanding>19926819</noOfUnitsOutstanding>
      <approxSaleDate>07/13/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>08/17/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>269</amountOfSecuritiesAcquired>
      <paymentDate>08/17/2021</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>11/04/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Isssuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>347</amountOfSecuritiesAcquired>
      <paymentDate>11/04/2021</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/02/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>429</amountOfSecuritiesAcquired>
      <paymentDate>02/02/2022</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>05/06/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>205</amountOfSecuritiesAcquired>
      <paymentDate>05/06/2022</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>07/13/2023</noticeDate>
      <signature>/s/ Cristina Garcia as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Paglia John Kenneth</signature>
    </noticeSignature>
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144
0001627832
XXXXXXXX
LIVE
0001023459
Simulations Plus, Inc.
001-32046
42505 10TH STREET WEST
LANCASTER
CA
93534-7059
661-723-7723
Paglia John Kenneth
Director
Common
Fidelity Brokerage Services LLC
245 Summer Street
Boston
MA
02110
1250
58118.75
19926819
07/13/2023
NYSE
Common
08/17/2021
Stock award
Issuer
N
269
08/17/2021
Compensation
Common
11/04/2021
Stock Award
Isssuer
N
347
11/04/2021
Compensation
Common
02/02/2022
Stock Award
Issuer
N
429
02/02/2022
Compensation
Common
05/06/2022
Stock Award
Issuer
N
205
05/06/2022
Compensation
Y
07/13/2023
/s/ Cristina Garcia as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Paglia John Kenneth