The present invention provides a evaluating system of masticatory efficiency comprising a first step of allowing a human subject to masticate an artificial food material containing microparticles that are finely crushed and ground by mastication and keep a spherical shape unless they are masticated; a second step of enlarging the artificial food material having been thus masticated by applying pressure to a thickness equal to the diameter of the microparticles while sandwiching the artificial food material between two preparation sheets; and a third step of counting microparticles keeping the spherical shape that remain in the artificial food material having been enlarged between the two preparation sheets by applying pressure. By using this evaluating system in the invention, the masticatory efficiency can be evaluated well in precise and at short time without using a solvent and expensive instruments.