The notion of bisimulation of dynamical systems described by ordinary differential and difference equations is well established in the literature. However, a notion of bisimulation for systems described by partial differential and difference equations is visibly nonexistent. In this paper, we formulate a notion of bisimulation, namely S-bisimulation, for a special class of dynamical systems described by partial differential equations with real constant coefficients. An alge-braic characterization of S-bisimulation and an algorithm for computing the maximal $S$-bisimulation relation is provided.