Visual simulation using CG and VR has attracted wide attention in the machine vision field. This paper proposes a method of modeling and visualizing pearls that will be the central technique of a pearl-quality evaluation simulator. Pearls manifest a very specific optical phenomenon that is not dependent on the direction of the light source. To investigate this feature, we propose a physical model, called an illuminant model for multilayer film interference considering the multiple reflection in spherical bodies. The rendering algorithm has been configured from such representations of physical characteristics as interference, mirroring, and texture, which correspond, respectively, to the sense of depth, brightness, and grain that are the main evaluation factors obtained from psychological experiments. Further, portions of photos of real pearls and the images generated by the present method were evaluated based on a scale of psychological evaluations of pearl-like quality demonstrating, thereby, that not merely the generated images as a whole, but the respective parts of images can present such a pearl-like quality.