The interface of business simulations to the linguistic content of the TOEIC test is indirect. The language featured in business simulations usually does not involve careful linguistic analysis of specific forms, as would be done in a structural syllabus. The major connection between business simulation materials and the TOEIC is in the domain of language use. As the test is written to sample the universe of language forms occurring in business communication, simulations potentially overlap with test content specifications in terms of the contexts of use, and rarely in the formal characteristics of language for business.