The effective energy loss functions for Al have been derived from differential inverse inelastic mean free path based on the extended Landau approach. It has been revealed that the effective energy loss function is very close in value to the theoretical surface energy loss function in the lower energy loss region but gradually approaches the theoretical bulk energy loss function in the higher energy loss region. Moreover, the intensity corresponding to surface excitation in effective energy loss functions decreases with the increase of primary electron energy. These facts show that the present effective energy loss function describes not only surface excitation but also bulk excitation. At last, REELS spectra simulated by Monte Carlo method based on use of the effective energy loss functions has reproduced the experimental REELS spectra with considerable success.