We present a new collapse condition to describe the formation of dark halos
via nonspherical gravitational clustering. This new nonspherical collapse
condition is obtained by the logical generalization of the spherical model
to the nonspherical one. By solving a diffusion-like random matrix equation
with the help of the Monte Carlo method, we show that this nonspherical co
llapse condition yields the mass function derived by R. K. Sheth and G. Tor
men which has been shown to be in excellent agreement with the recent N-bod
y results of high resolution. We expect that this nonspherical collapse con
dition might provide us a deeper insight into the structure formation and s
uggest that it should be widely applied to various cosmological issues such
as the galaxy merging history, the galaxy bias, and so forth.