Simulacrum

Instant    (CMC:2)

All damage done to you so far this turn is instead retroactively applied to one of your creatures in play. If this damage kills the creature it can be regenerated; even if there's more than enough damage to kill the creature, you don't suffer any of it. Further damage this turn is treated normally.

2U • ENMark Poole

™ & © 1993—1993 Wizards of the Coast

Legal in: Legacy,Vintage,Commander

Oracle Text (click to copy):

Simulacrum {1}{B} Instant You gain life equal to the damage dealt to you this turn. Simulacrum deals damage to target creature you control equal to the damage dealt to you this turn.

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View this MTG card on Gatherer

10/4/2004
You can't use Simulacrum on Loss of Life, just damage.
10/4/2004
This is not damage prevention or redirection. It actually is life gain and newly dealt damage.
8/1/2008
Simulacrum is the source of the damage. If an effect needs to know a characteristic of the damage's source (Protection from Black, for instance), it will see the damage coming from Simulacrum.

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Card Simulacrum is not on TCGPlayer.