A method of making a finite element model of a tire is disclosed. The tire is provided in a tread portion with a fine groove having a dead end including at least the bottom. The tread portion is divided into elements so that the elements include first elements on one side of the fine groove and second elements on the other side of the fine groove, and the first elements and second elements have nodes in common at the dead end, but the first elements and second elements do not have nodes in common at other positions than the dead end.