EPS (Electric Power Steering) is important device for improving vehicle's dynamics and static performances. This paper deals with simulator design for C-EPS (Colum type-EPS), development assist and returnability control algorithm. First, C-EPS system model was simply designed because EPS system is complex control system that has many unknown variables. These parameters were simplified through assumptions. Second, C-EPS simulator was designed for development of control algorithm. This simulator has SAS (Steering Angle Sensor), dual torque sensor, dual load cell for measuring rack force, dual linear actuator for generating tire force and Data Acquisition System. Using this simulator, control methods ware tested. Third, control algorithm was designed for torque assist and returnability. Assist torque map and returnability torque map were found by lots of simulation test. These torque maps were tuned for EPS actuator control. The simulation result was compared with non-EPS system result. In this research, the C-EPS simulator was designed for development of control algorithm about torque assistant and returnability. Using this simulator, control algorithm was improved.