  Let U(N) be the quasi-split unitary group in N variables for a quadratic
unramified extension of p-adic fields. We compute the characters of simple
supercuspidal representations of twisted GL(N) and U(N). Comparing them by the
endoscopic character relation, we determine the liftings of simple
supercuspidal representations of U(N) to GL(N), under the assumption that p is
not equal to 2.
