The angular distribution of secondary ions is one of the essential elements for the development of three-dimensional (3D) shave-off SIMS. The magnification lens system in the 3D shave-off SIMS was designed and assembled based on the detection position of the secondary ion, the emission angle of the secondary ions defined the detection position on the detector. However, shave-off condition of high incidence energy (30 keV) and high angle of incidence (87 degrees), we simulated the angular distribution of sputtered particles using the SDTrimSP program and compared the results with the previous shave-off experimental data. Even unusual the shave-off beam, the SDTrimSP simulation results showed a good agreement and a similar tendency with the experimental data. SDTrimSP simulation is expected to be useful in obtaining the sputtered particle information for development and instrumentation of the 3D shave-off SIMS.