We discuss an efficient algorithm for solving 2-dimensional circuits based on a multi-conductor theorem. There have been many papers published about transmission lines, because they are very important for design of high speed VLSI chips. On the other hand, a device simulation is also very important to design ICs and to understand the qualitative behavior. Most of the simulation techniques are based on the finite-difference time-domain method, where the devices are described by many discrete models. This is really time-consuming because, to get exact solution, the device must be divided into many sections. In this paper, we show an elegant algorithm for solving 2-dimensional circuits, which can be applied to the device simulations.