Abstract. The extraction of quantitative information through Intravascular Ultrasound (IVUS) images is a very important goal for the diagnostic and the therapy in atherosclerotic vessels. The correct interpretation highly depends on what gray level values of the image mean, i.e understanding of IVUS image formation. In this project, we propose a simple physical model for simulating IVUS images, based on a discrete representation of the tissue by individual scatterers elements with given spatial distribution and Backscattering Cross Section. This simulation allows studying the significance and the relation between different tissues and the image. Our model allows to study the physics parameters for the IVUS image generation in order to help to the best interpretation (the study of the visibility and robust discrimination of the different structures) as well as to allow creating image data bases to be used during validation of image processing techniques.