As recently oil prices become higher, fuel efficiency is determined as an important factor in the performance of agricultural tractor.Evaluation fuel efficiency of the tractor was measured using field test or full load test with dynamometer.However, the full load test is hard to reflect actual tractor field load.The field test has low repeatability.So it needs alternative methods evaluation fuel efficiency.This study was conducted to develop a simulation model that can predict the fuel efficiency has high repeatability under various field conditions.Simulation model was consisted of engine, transmission, PTO, and hydraulics.The tractor working cycle was developed using measured load data with micro trip method and applied to the simulation model.The fuel efficiency simulation was conducted for plow and rotary tillage.The engine torque that was evaluated by simulation model and measured by field test was about 160-220Nm is plow tillage and 50-300Nm in rotary tillage.The accuracy of simulation model for fuel efficiency was about 98% in both plow and rotary tillage.Fuel efficiency shows error less than 2% in both plow and rotary operation.The results showed that developed simulation model is feasible apply to fuel efficiency test of agricultural tractor.