Simplicity of Partial Skew Group Rings of Abelian Groups Let $A$ be a ring with local units, $E$ a set of local units for $A$, $G$ an abelian group and $\alpha$ a partial action of $G$ by ideals of $A$ that contain local units. We show that $A\star_{\alpha} G$ is simple if and only if $A$ is $G$-simple and the center of the corner $e\delta_0 (A\star_{\alpha} G) e \delta_0$ is a field for all $e\in E$. We apply the result to characterize simplicity of partial skew group rings in two cases, namely for partial skew group rings arising from partial actions by clopen subsets of a compact set and partial actions on the set level. Keywords:partial skew group rings, simple rings, partial actions, abelian groupsCategories:16S35, 37B05