Abstract: Numerical simulation is a powerful technology for photoacoustic imaging (PAI) in both theory studies and practical applications. In this paper, a simulation platform for PAI was designed and implemented based on Matlab. The simulation platform utilized finite element method (FEM) and k-space pseudospectral method to calculate the forward and inverse problem of PAI. And a graphical user interface (GUI) was realized. Structural design, work process and other operating details of the platform was also provided. By compared with theoretical temporal waveform of photoacoustic signal and reconstruction results of COMSOL, the validity and reliability was verified. And a reliable simulation tool was proposed for PAI.