Rules, formulas, and statistical tests have been widely used in studies that analyze continuous variables with the normal (Gaussian) distribution or defined parameters. Nevertheless, in some studies such as those in gross anatomy, only statistics with discrete or nominal variables are available. In fact, the existence or absence of an anatomical structure, its features and internal aspects, innervation, arterial and vein supplies, etc. can be analyzed as discrete and/or nominal variables. However, there have been no adequate methods, which allow transformation of data with qualitative/nominal variables in gross anatomy to those with quantitative variables. To resolve the issue, we have purposed a new method that allows, in order, descriptions based on numerical analyses, the statistical method for comparative anatomy (SMCA), and proposed the formula for comparison of groups of anatomical structures among different species that allows to infer evolutionary perspective. The important features of this method are as follows: (1) to allow to analyze numerical data, which are converted from discrete or nominal variables in morphological areas and (2) to quantitatively compare identical structures within the same species and across different species. The SMCA fills the lack of a specific method for statistical works in comparative anatomy, morphology, in general, and evolutional correlations.