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Since the method of X-ray multiaxial stress analysis (ψ-splitting problem) was proposed by Dolle and Hauk, their method is often utilized for residual stress evaluation on a processed surface. However, as pointed out by thanselves, a theoretical problem still remains on the assumption of the stress state. Namely, the effect of ψ-splitting is impossible unless stress gradients with respect to the direction of the depth in σ13 or σ23 are present, because these components and σ33 have to vanish at the outer surface. Actually, we often find the 2θ vs. sin2ψ relations which do not agree with their theory. In this paper, we proposed a new method for X-ray multiaxial stress analysis in which the effect of stress gradient was considered. The basic equation of this method was solved by means of the integral method proposed by Lode and Peiter. The validity of the present method was proved through a numerical simulation and an experiment.