How to simulate a SIM card for android
May this help you:
Buddy in Document it is said that Emulators are supported with simulated SimCard.."A GSM modem, including a simulated SIM Card" More Information
And There are some patches available which allows sim card support in emulator using standard USB PCSC reader...
Here are some links which may guide you through..
I had a similar problem in which I needed to obtain contacts from my SIM to test with my application. Furthermore to my understanding the only solution I resulted in was buying an android mobile and performed tests using that as I could not find such a SIM emulator.