In this paper, the neutron current interpolation (NCI) method is proposed to treat the staggered mesh on the basis of the Simplified P3 (SP3) theory code. In the NCI method, the response matrix formulation is applied to the SP3 theory code, and neutron partial currents at assembly boundary are interpolated using low-order polynomial functions, i.e., flat, linear or quadratic function. The pin-by-pin fine-mesh core analysis method is considered as a candidate next-generation core calculation method for BWR. Since the number of fuel rods in BWR assembly is increased with the higher burn-up, the different types of assembly may be adjacent in a BWR core. Therefore, when the cell-homogenized pin-by-pin analysis method is applied to the BWR core analysis, it must have a capability to treat the staggered mesh. Our previous study indicates that the SP3 theory is appropriate for pin-by-pin BWR calculations. However, the SP3 theory code that can treat the staggered mesh has not been developed so far. For these reasons, the treatment method of the staggered mesh is investigated to develop such SP3 theory code. The performances of the NCI method are evaluated through comparison with the cell-heterogeneous detailed transport calculations by the method of characteristics (MOC). Two-dimensional, 2 Â 2 multi-assembly geometries are used to compare the prediction accuracy of the NCI method. The 2 Â 2 multi-assembly geometries consist of 9 Â 9 UO 2 and 10 Â 10 MOX fuel assemblies. The calculation results indicate that the prediction accuracy of the NCI method is similar to that of the detailed transport calculation method.