A method for simulating magnetic resonance signals is proposed. A lattice array where each point in the array has several magnetic resonance sensitive particles is provided. Statistic property of each point is set. A raw magnetic resonance imaging data is calculated based on statistic property of each point and a magnetic resonance imaging sequence to be applied. A system for simulating magnetic resonance signals is further proposed. By considering statistic property of each point, it can distinguish every part of the object to be scanned and really reflect the structure of object without using a real magnetic resonance imaging device. It saves time and costs for avoiding several scanning by the real a magnetic resonance imaging device.