A multi-flux method for semiconductor device simulation is proposed. In this method, the carrier is treated as fluid, and the current continuity equation is divided into several fluid equations. By dividing the electron current into several separate electron currents, various applications of device simulation might be enabled. This paper describes an application in which the electron current is divided into several subbands in the MOS inversion layer, and multiple electron current continuity equations for each subband are solved. For the inversion layer of the two-dimensional device simulation with the drift diffusion approximation, the energy height for each subband is obtained by the Poisson–Schrödinger method, and multiple current continuity equations corresponding to each subband are solved in order to study the quantum effects more accurately.