We propose a numerical analysis method for evaluating GRIN lenses using the Monte Carlo method. Actual measurements of the modulation transfer function (MTF) of a GRIN lens using this method closely match those made by conventional methods. Experimentally, the MTF is measured using a square wave chart, and is then calculated based on the distribution of output strength on the chart. In contrast, the general method using computers evaluates the MTF based on a spot diagram made by an incident point light source. However the results differ greatly from those from experiments. We therefore developed an evaluation method similar to the experimental system based on the Monte Carlo method and verified that it more closely matches the experimental results than the conventional method.