CMG cluster which consists of four CMGs can be used to produce 3-axis torque. There are many issues that we have to investigate and validate when CMG cluster itself is developed. Thus, its ground validation and verification processes are essential. Therefore, CMG simulator which uses a torque sensor to calculate satellite attitude is proposed in this paper. Update and kalman filter are also proposed for gimbal angle problem occurred in development. The first way uses a calculated gimbal angle as a primary and a sensor angle as a scondary to reduce error. Also, the test results of specific CMG steering law as well as attitude control logic are presented as an example.