The equivalent inclusion method (EIM) assuming linear elasticity is used to calculate the mechanical interactions between spherical rubber particles in an amorphous matrix, as in a rubber toughened polymer. The influences of the various calculation parameters are examined and it is shown that the method can provide reliable results with regard to the level of hydrostatic stress in the particles. Damage of the material is simulated by replacing the most stressed particles by voids. Numerical simulations for several hundreds of interacting particles give information on the kinetics and spatial organisation of the damage. It appears that, as the volume fraction of particles increases from 10 to 20%, the spatial configuration of the damage evolves from a localised to a diffuse mode. These results are discussed in relation to the efficiency of rubber toughening.