This paper describes the development of microcapsules for shock wave drug delivery systems (DDS) by using chemotaxis. Especially, we check cytokine concentration gradient, (which was obtained in our experiment), on neutrophil's membrane by numerical simulation for elucidating neutrophil's motion mechanism. As a result, the concentration gradient changes from negative to positive by changing diffusion coefficient and adsorption-desorption coefficient of neutrophil's membrane. This result has show trend as that in our previous experiment result.