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 the mechanism of neutrophil's motion. As a result, the concentration gradient changes from negative value to positive by changing diffusion coefficient and adsorption-desorption coefficient of neutrophil's membrane. This result shows same trend as that in our previous experimental result.