This paper examines the simulation model building process. Based on the analysis of the scientific literature, a simulation model, which has to simulate the interaction between several companies in free market conditions, has been proposed. The model aims to create an environment, where "companies" are able to freely buy and sell "goods", to look for "suppliers" and "clients" as well as to create a "client" networks. The model has been designed in the Microsoft Excel environment using the VBA language options. The developed model has been created for future research in the field of wholesale business.