UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



                                December 18, 2007
                                -----------------
                      (Date of the earliest event reported)



                             Simulations Plus, Inc.
                             ----------------------
             (Exact name of registrant as specified in its charter)


       California                    001-32046                    95-4595609
       ----------                   ------------                  ----------
(State or other jurisdiction        (Commission               (I.R.S. Employer
    of incorporation)               File Number)             Identification No.)

                42505 10th Street West, Lancaster, California 93534-7059
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                 (Address of principal executive offices) (Zip Code)

                                  661-723-7723
                                  -------------
               Registrant's telephone number, including area code








ITEM 8.01         OTHER EVENTS

         On December 18, 2007, Simulations Plus, Inc., a California corporation,
announced gross revenues guidance for its fiscal year 2008 (FY08) ending August
31, 2008. A copy of the press release is attached hereto as Exhibit 99.1.

         This report on Form 8-K (the "Report"), including the disclosures set
forth herein, contains certain forward-looking statements that involve
substantial risks and uncertainties. When used herein, the terms "anticipates,"
"expects," "estimates," "believes" and similar expressions, as they relate to us
or our management, are intended to identify such forward-looking statements.
Forward-looking statements in this Report or hereafter, including in other
publicly available documents filed with the Securities and Exchange Commission
(the "Commission"), reports to the stockholders of Simulations Plus, Inc., a
California corporation (the "Company" or "us," "our" or "we") and other publicly
available statements issued or released by us involve known and unknown risks,
uncertainties and other factors which could cause our actual results,
performance (financial or operating) or achievements to differ from the future
results, performance (financial or operating) or achievements expressed or
implied by such forward-looking statements. Such future results are based upon
management's best estimates based upon current conditions and the most recent
results of operations. These risks include, but are not limited to, the risks
set forth herein and in such other documents filed with the Commission, each of
which could adversely affect our business and the accuracy of the
forward-looking statements contained herein. Our actual results, performance or
achievements may differ materially from those expressed or implied by such
forward-looking statements.


ITEM 9.01         FINANCIAL STATEMENTS AND EXHIBITS

(c)      Exhibits

99.1     Press release dated December 18, 2007.






                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                       SIMULATIONS PLUS, INC.



Dated: December 18, 2007               By: /s/ Momoko Beran
                                       -------------------------------------
                                       Momoko Beran
                                       Chief Financial Officer







                                  EXHIBIT INDEX
                                  -------------


-------------------------------- ---------------------------------------
        Exhibit Number                     Description
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99.1                             Press release dated December 18, 2007.
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