EXHIBIT 32

                           CERTIFICATIONS PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
                            (18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Simulations Plus, Inc., a California
corporation (the "Company"), on Form 10-QSB for the quarter ended November 30,
2006, as filed with the Securities and Exchange Commission (the "Report"),
Walter S. Woltosz, Chief Executive Officer of the Company and Momoko A. Beran,
Chief Financial Officer of the Company, respectively, do each hereby certify,
pursuant of ss. 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that
to his/her knowledge:

         (1)      The Report fully complies with the requirements of section
                  13(a) or 15(d) of the Securities Exchange Act of 1934; and

         (2)      The information contained in the report fairly presents, in
                  all material respects, the financial condition and result of
                  operations of the Company.


/S/ WALTER S. WOLTOSZ
------------------------
Walter S. Woltosz
Chief Executive Officer
January 15, 2006


/S/ MOMOKO A. BERAN
-----------------------
Momoko A. Beran
Chief Financial Officer
January 15, 2006

(A signed original of this written statement required by Section 906 has been
provided to Simulations Plus, Inc. and will be retained by Simulations Plus,
Inc. and furnished to the Securities and Exchange Commission or its staff upon
request.)