In this work, a virtual model for the simulation of Controller Area Network (CAN) transmission protocol is proposed. The proposed model is named as the Can Bus Simulation Model (CBSM). Underlying hardware of the CAN protocol is ignored as the objective is to lay down a base model for the grand process which is to be simulated under the windows operating system. The model is composed of virtual nodes, virtual bus and virtual container objects. The node objects interchange CAN message over the bus object. The bus object acts as if it were a CAN controller. The container object is the place holder for the bus and nodes objects. The model is based on the COM (Component Object Model) technology. A dynamic link library, CanServer.dll, implementing the proposed model is developed in C++. The library is made available by the author if requested