A computer implemented method for simulating a rubber compound comprising a rubber matrix and filler particles to obtain a loss tangent of the rubber compound, comprising: a step in which a rubber compound model of the rubber compound is generated, wherein the rubber matrix and the filler particles are each split into a finite number of elements (2a, 2b, 2c), a step in which two different values of strain are defined as deformation conditions of the rubber compound model, a step in which deformation simulations of the rubber compound model are made under the two different values of the strain, to compute a normal strain and a shear strain of each of the elements (2a, 2b, 2c) under each of the two different values of the strain, and to compute an energy loss of each of the elements (2a, 2b, 2c) by the use of the computed strain, a step in which the loss tangent of the rubber compound is computed from the sum of the energy losses of all of the elements (2a, 2b, 2c), a strain amplitude caused by the difference between the two different values of the strain, and an elastic modulus of the rubber compound model, wherein said energy loss of each of the elements (2a, 2b, 2c) is an energy loss per unit volume computed by the use of the following expression Σπ · E · ε p / 2 ∧ 2 · Loss tangent δ wherein Σ is the sum of the normal strain and shear strain of the element (2a, 2b, 2c), E is a storage elastic modulus of the element (2a, 2b, 2c), εp is the variation of the strain of the element (2a, 2b, 2c) to which the two different values of the strain are respectively applied, and Loss tangent δ is the loss tangent of the element (2a, 2b, 2c), wherein the loss tangent of the rubber compound model is computed by the use of the following expression Wa / π · Ea · ε a ∧ 2 wherein Wa is the sum of the energy loss per unit volume of all of the elements (2a, 2b, 2c), Ea is the elastic modulus of the rubber compound model, and εa is a strain amplitude caused by the difference between the two different values of the strain. a step in which a rubber compound model of the rubber compound is generated, wherein the rubber matrix and the filler particles are each split into a finite number of elements (2a, 2b, 2c), a step in which two different values of strain are defined as deformation conditions of the rubber compound model, a step in which deformation simulations of the rubber compound model are made under the two different values of the strain, to compute a normal strain and a shear strain of each of the elements (2a, 2b, 2c) under each of the two different values of the strain, and to compute an energy loss of each of the elements (2a, 2b, 2c) by the use of the computed strain, a step in which the loss tangent of the rubber compound is computed from the sum of the energy losses of all of the elements (2a, 2b, 2c), a strain amplitude caused by the difference between the two different values of the strain, and an elastic modulus of the rubber compound model, wherein said energy loss of each of the elements (2a, 2b, 2c) is an energy loss per unit volume computed by the use of the following expression Σπ · E · ε p / 2 ∧ 2 · Loss tangent δ wherein Σ is the sum of the normal strain and shear strain of the element (2a, 2b, 2c), E is a storage elastic modulus of the element (2a, 2b, 2c), εp is the variation of the strain of the element (2a, 2b, 2c) to which the two different values of the strain are respectively applied, and Loss tangent δ is the loss tangent of the element (2a, 2b, 2c), wherein Σ is the sum of the normal strain and shear strain of the element (2a, 2b, 2c), E is a storage elastic modulus of the element (2a, 2b, 2c), εp is the variation of the strain of the element (2a, 2b, 2c) to which the two different values of the strain are respectively applied, and Loss tangent δ is the loss tangent of the element (2a, 2b, 2c), wherein the loss tangent of the rubber compound model is computed by the use of the following expression Wa / π · Ea · ε a ∧ 2 wherein Wa is the sum of the energy loss per unit volume of all of the elements (2a, 2b, 2c), Ea is the elastic modulus of the rubber compound model, and εa is a strain amplitude caused by the difference between the two different values of the strain. Wa is the sum of the energy loss per unit volume of all of the elements (2a, 2b, 2c), Ea is the elastic modulus of the rubber compound model, and εa is a strain amplitude caused by the difference between the two different values of the strain.