Motor Unit Number Estimate (MUNE) is a quantitative method which has been developed to determine the axon number as close as possible to the real axon number. It is used to assess and to monitor neuromuscular diseases such as anterior horn diseases. The Electrophysiological muscle scan is based on recording Compound Muscle Action Potentials (CMAPs) as response of the muscles innervated by the nerves being stimulated by gradually increased electrical currents. The purpose of this study is to develop a method which will ensure the MUNE by the analysis of the data obtained via electrohysiological muscle scan. CMAPs which were generetaed as a result of gradual stimulation in simulator software were recorded. The absolute values of the differences of CMAPs and the ratio of the mean of these values to the maximum CMAP value were computed through a software created in MATLAB to calculate MUNE values. Hence, it was intended to determine the relationship between the real axon count and MUNE.