||From the perspective of logic and epistemological formalizations, the processes for data elaboration relate reasoning schemes to inferential operations which enable the building, understanding and setting of criteria for knowledge validation in a complex sequence. Cognitive operations do not belong exclusively to the field of discourse thinking,' they also apply to the field of perception. Specially in the area of images, there exist inferences which are expressed and operated through other media. A particular aspect is the one of digital simulation and the links established with inferential systems. Although they are not the same thing, since simulation is a cognitive methodology, both are based on similar logic principles. It is obviously necessary to build budget or referential frameworks to support practices deriving from the graphic/digital culture. Thus, they could act as judgement instruments in order to analyze and recognize changes in project, space, morphological and expressive paradigms, and to overcome the instrumental and reductionist bias usually found in the development of these practices. The present work is oriented in this direction, studying relations established among digital simulation, inferential systems, cognitive elaboration and scientific knowledge validation. We aim at exploring and researching into the affinity, links and differences between simulation and analogic-abductive inferential systems so as to characterize: 1.) The concept of digital simulation, not only due to its strong reproductive power but to its inherent referential, cognitive and poetic functions. 2.) The nature of replacing actions projected by simulation with respect to reality in order to produce a representative act the innovative and creative power of simulation, directed both to the past and the future. 3.) The dimensions of prevision and interpretation where simulation develops its theoretical and empirical attitudes and the idea that simulation derives from the combination of hypothesis and experimentation.