Simulated Exposure Fusion (SEF) is a single-image contrast enhancement method. It is built upon a high dynamic range imaging technique called Exposure Fusion (EF), introduced in 2007 and widely used since then, which aims at fusing a bracketed exposure sequence into a high quality image. Simulated Exposure Fusion extends the initial method to the case where only one image is available, and delivers an image with enhanced contrast. We propose in this paper an implementation of this method, along with its precise description and analysis. Its results are compared to state-of-the-art enhancement algorithms and appear to be artifact-free, even in extreme enhancement conditions. Furthermore, they inherit from EF's celebrated natural aspect. Source Code The Matlab/Octave source code, the code documentation, and the online demo are accessible at the web page of this article 1. Usage instructions are included in the README.txt file of the archive.