"Matt Simms has improved as much as any guy I think I can ever remember coaching," Lee said. "Early on, he threw so hard, our backs couldn't catch it. There was no touch. He developed some touch, and developed more touch. Right now, he is accurate."
Matt Simms is 22-for-32 for 202 yards and a TD pass this preseason.
Simms is expected to receive heavy playing time in Thursday night's preseason finale in Philadelphia. With starter Geno Smith and veteran backup Michael Vick on the roster, it's unknown if the Jets will decide to carry three quarterbacks during the season. But based on how Lee views Simms, it wouldn't be that much of a surprise if they did.
Simms, 25, finished 9-for-14 for 106 yards and one touchdown in last Friday night's loss to the New York Giants.
"That was as good as I've ever seen him play," Lee said. "He played great. ... He has really improved and you can see it. His accuracy, that's what you see, and the ball coming out faster, he knows where he is going faster, and I love Matt Simms. He is special."
Simms -- whose father, Phil, quarterbacked the Giants to the title in Super Bowl XXI -- signed with the Jets as an undrafted free agent in 2012. Last season, he served as Smith's backup.
Simms will be relegated to third string this season -- assuming he makes the final roster -- but Lee and the Jets clearly like where he's heading as far as his development is concerned.