Abstract
I present in this paper an analysis of the Simulation Argument from a dialectical contextualist’s standpoint. This analysis is grounded on the reference class problem. I begin with describing in detail Bostrom’s Simulation Argument. I identify then the reference class within the Simulation Argument. I also point out a reference class problem, by applying the argument successively to three different reference classes: aware-simulations, imperfect simulations and immersion-simulations. Finally, I point out that there are three levels of conclusion within the Simulation Argument, depending on the chosen reference class, that yield each final conclusions of a fundamentally different nature.