Abstract: A simulation device comprises an equation generating unit for generating a simultaneous linear equation by application of the implicit integration formula and the Newton iteration method to the description data of an electronic circuit to be simulated, a plurality of block ILU factorization units for performing incomplete LU factorization processing in parallel on each block in a coefficient matrix of the generated simultaneous linear equation, a plurality of fill-in adding units for adding a plurality of fills-in generated by the incomplete LU factorization to a combined portion of coefficient matrices, in parallel, a plurality of line collection ILU factorization units for ILU-factorizing each of several line collections on the combined portion where the fills-in are added, and a convergent solution judging unit for repeating a series of the above processing until convergence of a solution in the simultaneous linear equation generated by the equation generating unit is reached.