# How to create and use a SimpleAccount with permissionless.js

[SimpleAccount](https://github.com/eth-infinitism/account-abstraction/blob/develop/contracts/accounts/SimpleAccount.sol) is the original reference sample implementation of an ERC-4337 made by the Eth-Infinitism team. Despite being a reference implementation, it is widely used in production. It allows for a single EOA signer to sign user operations for the account. This guide will show you how to create and use a SimpleAccount with permissionless.js.

## Steps

::::steps
### Import the required packages

```ts
import { createSmartAccountClient } from "permissionless"
import { toSimpleSmartAccount } from "permissionless/accounts"
import { createPimlicoClient } from "permissionless/clients/pimlico"
import { createPublicClient, getContract, http, parseEther } from "viem"
import { entryPoint07Address } from "viem/account-abstraction"
import { privateKeyToAccount } from "viem/accounts"
import { sepolia } from "viem/chains"
```

### Create the clients

First we must create the public, (optionally) pimlico paymaster clients that will be used to interact with the SimpleAccount.

```ts
export const publicClient = createPublicClient({
	transport: http("https://sepolia.rpc.thirdweb.com"),
})

export const paymasterClient = createPimlicoClient({
	entryPoint: {
		address: entryPoint07Address,
		version: "0.7",
	},
	transport: http("https://api.pimlico.io/v2/sepolia/rpc?apikey=API_KEY"),
})
```

### Create the SimpleAccount

:::info
For a full list of options for creating a SimpleAccount, take a look at the reference documentation page for [`toSimpleSmartAccount`](/references/permissionless/reference/accounts/toSimpleSmartAccount).
:::

You can create a SimpleAccount with the canonical module addresses by specifying the factory address the account will be deployed from. You can also pass an `address` to use an already created SimpleAccount.

```ts
const simpleAccount = await toSimpleSmartAccount({
	client: publicClient,
	owner: privateKeyToAccount("0x..."),
	entryPoint: {
		address: entryPoint07Address,
		version: "0.7",
	},
})
```

### Create the smart account client

The smart account client is a permissionless.js client that is meant to serve as an almost drop-in replacement for viem's [walletClient](https://viem.sh/docs/clients/wallet).

```ts
const smartAccountClient = createSmartAccountClient({
	account: simpleAccount,
	chain: sepolia,
	paymaster: paymasterClient,
	bundlerTransport: http("https://api.pimlico.io/v2/sepolia/rpc?apikey=API_KEY"),
	userOperation: {
		estimateFeesPerGas: async () => (await paymasterClient.getUserOperationGasPrice()).fast,
	},
})
```

### Send a transaction

Transactions using permissionless.js simply wrap around user operations. This means you can switch to permissionless.js from your existing viem EOA codebase with minimal-to-no changes.

```ts
const txHash = await smartAccountClient.sendTransaction({
	to: "0xd8da6bf26964af9d7eed9e03e53415d37aa96045",
	value: parseEther("0.1"),
})
```

This also means you can also use viem Contract instances to transact without any modifications.

```ts
const nftContract = getContract({
	address: "0xFBA3912Ca04dd458c843e2EE08967fC04f3579c2",
	abi: nftAbi,
	client: {
		public: publicClient,
		wallet: smartAccountClient,
	},
})

const txHash = await nftContract.write.mint()
```
::::
