A simulation modelimplemented in the programming software Delphi XE® was appliedto evaluate sex selection in bovine. The hypothesis under investigation wasthat a dynamic model with stochastic and deterministic elements could detectthe sexed semen technique to minimize pregnancy cost and to determine the adequatenumber of recipients required for in vivo (ET) and in vitro embryoproduction (IVP) in the proposed scenarios. Sex selection was compared throughsemen sexed using flow cytometry (C1) and density gradient centrifugation techniques(C2) in ET and IVP. Sensibility analyses were used to identify the adequatenumber of recipients for each scenario. This number was reinserted into themodel to determine the biological and financial values that maximized ET andIVP using sexed semen (C1M and C2M). New scenarios showed that the density gradienttechnique minimized pregnancy cost based on the proposed scenarios. In addition,the adequate number of recipients (ET - C1M - 115 and C2M - 105)/(IVP - C1M- 145 and C2M - 140) per donor used was determined to minimize the pregnancycost in all scenarios.