Since optimal waveforms should be chosen for each gradient pulse in order to reduce sound pressure levels (SPLs) in MRI scans, the simulation accuracy of the SPL must be improved. Assuming that the eddy current component is a cause of the disagreement between the measured and the simulated SPLs, we compared the simulation results with and without the eddy current component in this study. By including the eddy current component in the simulation, the magnitude of the SPL decreased, which reflects the decrease in the peak amplitude of the frequency component of the gradient waveform. However, the eddy current component did not affect the change trends of the SPLs depending on the change of waveforms. On the other hand, a slight change in the peak position of the frequency response functions appears to cause a significant change in the SPL, and the error of the FRF was also thought to cause disagreement between the measured and simulated SPLs.