A simulated spinal fluid can be prepared by adding red and white blood cells and bovine serum albumin to a commercially available balanced salt solution. Using this preparation as a substitute for actual cerebrospinal fluid enables teachers to provide adequate quantities of microscopically positive fluid, and at the same time eliminates the danger of potential contamination. The appearance of the red and white cells, both in the hemocytometer and in a centrifuged and stained preparation, is realistic. This simulated spinal fluid is useful in teaching not only cell counting and identification techniques, but also total protein and glucose analyses. The method for preparing this solution is simple, inexpensive, and requires only equipment that is readily available to the teaching laboratory.