Abstract. The question we consider in this paper is: “When can a combination of fine-grain execution steps be contracted into an atomic action execution”? Our answer is basically: “When no observer can see the difference.” This is worked out in detail by defining a notion of coupled split/atomic simulation refinement between systems which differ in the atomicity of their actions, and proving that this collapses to Parrow and Sj¨odin’s coupled similarity when the systems are composed with an observer.