Abstract: A GPU simulation method. An instruction sequence of a client GPU is intercepted in a kernel state simulator based on system virtualization and GPU using principle, and a mechanism is selected according to user configuration to accomplish simulation of the client GPU. In first mechanism, instruction translation is accomplished on low-level semantics based on a binary translation technology, and instructions are executed on a host GPU; in second mechanism, instruction conversion is accomplished using an existing GPU software stack, and instructions are executed on host GPU. The method provides an efficient simulated GPU for a virtual machine based on a host machine physical GPU, and solves the problem of slow GPU simulation. Based on a system virtualization technology and by virtue of a convenient condition provided by an existing GPU software stack, the GPU simulation speed is improved, and the implementation difficulty and complexity of the method are effectively controlled.