An Automated Teller Machine (ATM) is an electronic telecommunications device that enables customers of financial institutions to perform financial transactions, such as cash withdrawals, deposits, funds transfers, balance inquiries or account information inquiries. Over time, consumers have come to depend on and trust the Automatic Teller Machine (ATM) to conveniently meet their banking needs most especially for blind users in Nigeria. In this paper a Simulation Model of An Innovative Talking ATM for Blind Users in Nigerian Banking Sector was developed to provides audible instructions so that persons who cannot read an ATM screen can independently use the machine. The Simulating model is a talking ATM that provide the ability to conduct transactions using both visual and auditory components. A talking ATM will provide a means of persons with visual impairments to utilize the ATM by making use of audible instructions. Many ATMs today include an audio component that makes use of a speaker system, the Simulating and Modelling a talking ATM employs the feature of a headphone jack or telephone handset that allows the user to conduct the transaction with a degree of security. The designed model enhance the Quality of Service provided to blind users from bank as it will reduces risk of being defrauded easily as blind users usually fall victim of fraud. Finally, this paper implements the solution for the blind users to make use of ATM independently without the help of anybody as they easily defrauded by bank staff or other individuals at the ATM point.