Hi,
DataSocket comes with a simulation OPC Server called National Instruments.OPC Demo Server. It has items of different types, and items which spit out signals like Sine, Square wave, etc.
Also, there are many third-party OPC Server simulators out there. You may find the Matrikon one and their utilities useful:
http://www.matrikon.com/drivers/index.asp#opc
Hope this helps.
Regards,
Khalid