This paper deals with the development of a Matlab - Simulink model of a marine current turbine system through the modeling of the resource and the rotor. The simulation model has two purposes: performances and dynamic loads evaluation in different operating conditions and control system development for turbine operation based on pitch and speed control. In this case, it is necessary to find a compromise between the simulation model accuracy and the control-loop computational speed. The blade element momentum (BEM) approach is then used for the turbine modeling. As the developed simulation model is intended to be used as a sizing and site evaluation tool for current turbine installations, it has been applied to evaluate the extractable power from the Raz de Sein (Brittany, France). Indeed, tidal current data from the Raz de Sein are used to run the simulation model over various flow regimes and yield the power capture with time.