Abstract: Most modern military forces have embraced simulation as an effective and cost-efficient means of preparing and training for military operations. While there is now a well-developed military simulation industry, and strong anecdotal evidence of the benefits of simulations abounds, solid evidence of benefits, and monetary savings accruing, is problematic. This paper provides a basis for demonstrating the benefits of simulation in a military environment. The paper describes current initiatives to define the benefits of simulation in military forces, suggests a possible methodology or framework for measuring benefits, and provides brief details of evidence of benefits, as realized by US military forces.