EXHIBIT 23.1



              INDEPENDENT AUDITOR'S CONSENT

We consent to the incorporation by reference in Registration Statement No.
333-91592 of Simulations Plus, Inc. and Subsidiaries on Form S-8 of our
report, dated June 28, 2002, appearing in this Annual Report on Form 10-KSB
of Simulations Plus, Inc. and Subsidiaries for the year ended August 31, 2003.



/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP



Los Angeles, California
November 26, 2003