A device, system and method for generating one or more simulated CT images from MR images, including retrieving MR image data for one or more body parts of a living being, said MR image data including a plurality of pixels and/or voxels, analyzing said MR image data to identify one or more tissue and/or material types for one or more of said plurality of pixels and/or voxels, registering one or more reference data sets to said identified one or more tissue and/or material types, said reference data sets corresponding to a specific one of said identified tissue and/or material types, said reference data sets including reference values, and computing one or more simulated CT images by assigning said reference values to said pixels and/or voxels corresponding to said identified one or more tissue and/or material types.