For the analysis of solids containing a number of microinclusions or microvoids, in which the mechanical effect of each inclusion or void, a numerical approach is need to be developed to understand the mechanical behavior of damaged solids containing these defects. In this study, the simulation method using the natural element method is proposed for the analysis of effective elastic moduli. The mechanical effect of each inclusion or void is considered by controlling the material constants for Gaussian points. The relationship between area fraction of microinclusions or microvoids and effective elastic moduli is studied to verify the validity of the proposed method. The obtained results are in good agreement with the theoretical results such as differential method, self-consistent method, Mori-Tanaka method, as well as the numerical results by rigid body spring model.