In this paper, we introduce a implementation method and procedural of the CBS(Cycle Base Simulator), cycle accurate simulation model, which describes the operation of a 24 bit DSP(Digital Signal Processor) at a pipeline cycle level. This tool is some functional abstraction and cycle accurate timing model of target DSP. The CBS can show the data about the internal registers, status flags, data bus, address bus, input and output pin of the DSP, and also the control signals at each pipeline cycle. The design procedure has been carried out by the following procedure, analysis of target DSP specification, implementation of function block, design of pipeline, design of instruction decoder, and implementation of the instructions. We model the DSP with high level language C++ before the hardware design gets started with HDL to investigate the performance of the DSP. We verified the CBS by running all instructions of DSP and two application programs. The CBS will be used as a reference of logic simulation of the DSP and in RTL model verification under Co-Simulation environment.