).
The code used is MCNP4b
(``Monte Carlo N-Particle'' code by J. F. Briesmeister et al. );
it describes the neutron, photon, electron, or coupled
neutron/photon/electron transport.
Photons with energies from 1 keV to 1 GeV can be used and
particular attention has been paid to their interactions with matter,
like photoelectric absorption, Thomson and Compton scattering
and pair production.
The response matrix derived from this model
has been successfully tested with
the on-ground calibrations ([Amati, 1998])
and by using the Crab Nebula as calibration source: its well
known spectrum has been satisfactorily reconstructed with the
240 channel spectrum of the GRBM in-flight data.
Besides, also the Crab count rates in the 40-700 keV and 
 100 keV
energy bands at different directions with respect to the satellite
local frame of reference, estimated through the Earth occultation
technique ([Guidorzi et al., 1998]), have been used for testing
the response matrix.