This paper presents the ¿position papers¿ contributed by the participants of a panel at the 2008 Winter Simulation Conference. As the paper pre-dates the actual panel, the purpose of the paper is to provide some background information about the views of the individual panelists prior to the actual panel. Each panelist was asked to submit a position paper addressing the general question of ¿What makes good Modeling and Simulation research?¿ This paper presents a summary of these position papers along with an introduction and conclusion aimed at identifying the common themes to setup the conference panel.