Abstract. We consider branched coverings which are simple in the sense that any point of the target has at most one singular preimage. The cobordism classes of k-fold simple branched coverings between n-manifolds form an abelian group Cob 1 (n, k). Moreover, Cob 1 ( * , k) = ∞ n=0 Cob 1 (n, k) is a module over Ω SO * . We construct a universal k-fold simple branched covering, and use it to compute this module rationally. As a corollary, we determine the rank of the groups Cob 1 (n, k). In the case n = 2 we compute the group Cob 1 (2, k), give a complete set of invariants and construct generators.