The simulator of a vehicle equipped with mechanical transmission and hydraulic accumulator type-braking energy regeneration system is developed using a PC. The simulator receives the shift lever position, the accelerator pedal angle and the brake pedal angle generated by the operator using the keyboard, updates the state variables of the energy regeneration system responding to the input signals, and draws the moving pictures of the accumulator piston and pump/motor plate angle every drawing time on the PC monitor. Also, the operator can observe the shift lever position, the accel pedal angle, brake pedal angle, pressures of accumulators, vehicle speed, hydraulic torque, engine torque and air brake torque representing the operation of braking energy regeneration system through the PC monitor every drawing time. The simulator can be a very useful tool to design and improve the braking energy regeneration system.