The variable soft sphere (VSS) molecular model is introduced for both the viscosity and diffusion cross sections (coefficients) to be consistent with those of the inverse-power-law (IPL) or Lennard-Jones (LJ) potential. The VSS model has almost the same analytical and computational simplicity (computation time) as the variable hard sphere (VHS) model in the Monte Carlo simulation of rarefied gas flows. The null-collision Monte Carlo method is used to make comparative calculations for the molecular diffusion in a heat-bath gas and the normal shock wave structure in a simple gas. For the most severe test of the VSS model for the IPL potential, the softest practical model corresponding to the Maxwell molecule is chosen. The agreement in the molecular diffusion and shock wave structure between the VSS model and the IPL or LJ potential is remarkably good.