Numerical simulations have by now revealed that the fine scale structure of the penumbra in general and the Evershed effect in particular is due to overturning convection, mainly confined to gaps with strongly reduced magnetic field strength. The Evershed flow is the radial component of the overturning convective flow visible at the surface. It is directed outwards -- away from the umbra -- because of the broken symmetry due to the inclined magnetic field. The dark penumbral filament cores visible at high resolution are caused by the cusps in the magnetic field that form above the gaps. Still remaining to be established are the details of what determines the average luminosity of penumbrae, the widths, lengths, and filling factors of penumbral filaments, and the amplitudes and filling factors of the Evershed flow. These are likely to depend at least partially also on numerical aspects such as limited resolution and model size, but mainly on physical properties that have not yet been adequately determined or calibrated, such as the plasma beta profile inside sunspots at depth and its horizontal profile, the entropy of ascending flows in the penumbra, etc.
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