A simulation method includes the step of momently measuring a value of each of a strain, a strain speed, and a stress generated in the viscoelastic material, deriving time history data of a viscous drag, the strain speed and the stress, thereby deriving a relationship among the strain, the strain speed, and the viscous drag and setting the product as a product model whose performance is analyzed; inputting the relationship to the product model; and computing a stress and strain of a deviation component by using a deviation main strain and a deviation main strain speed converted from an entire coordinate system into a main strain coordinate system and a main strain speed coordinate system respectively to thereby conduct a simulation in consideration of a change of the viscous drag which occurs in dependence of a variation of the strain and the strain speed.