This paper reports a channel simulation of an indoor optical wireless multiple-input-multiple-output (MIMO) system with non-imaging receivers. The system consists of a 2×2 array of white light-emitting diodes (LEDs) and 2×2 array of PDs. An overview of the model specifications, channel impulse response and channel capacity are demonstrated in this paper. The distribution of the first reflection is analyzed. The effect of SNR and the location of receivers on non-imaging optical MIMO communications are investigated. In addition, by moving the receivers, the optimal location of the communication is found.