Debriefing has been an assumed part of the simulation process, but there has been little discussion of debriefing in simulation circles. Most discussions on debriefing have focused on experiential exercises and games (Markulis & Strang, 2002). Simulation debriefing discussions have generally been limited to statements that debriefing is important and/or suggestions on techniques, e.g., student presentations to the class or to a boards of directors. The objective of this panel is to foster discussion and hopefully research on the debriefing aspect of simulation games. It will begin with the objectives of debriefing followed by the timing of debriefing, the structure used to debrief and the processes available for debriefing.