In this paper, a Hardware-In-the-Loop simulator to simulate attitude control of space craft using momentum wheels is developed. The simulator consists of a spherical air bearing system allowing rotation and tilt in all three axes, three momentum wheels for actuation, and an AHRS (Attitude Heading Reference System). The simulator processes various types of data in PC104 and wirelessly communicates with a host PC using TCP/IP protocol. A simple low-cost momentum wheel assembly set and its drive electronics are also developed. Several experiments are performed to test the performance of the momentum wheels. For the control performance test of the simulator, a PID controller is implemented. The results of experimental demonstrations confirm the feasibility and validity of the Hardware-In-the-Loop simulator developed in the current study.