An element splitting method to be applied to a finite element analysis. The method includes: splitting the object region by a Delaunay triangulation by using the coordinate of the point on the boundary line, as a nodal point; disposing circles not to intersect with one another, in the object region, by a Monte Carlo method, the Lawson's search algorithm and a predetermined function; provisionally moving the center coordinate of the one circle by specifying six circles having minimum intervals from one circle by the Monte Carlo method, to adopt the center coordinate after movement when the value of the degree of dispersion Φ after the movement falls below that before the movement; and splitting the object region by a Delaunay triangulation by using the coordinate of the point on the boundary line and the center coordinate, as nodal points.