In order to investigate or study the structure of the subsurface using direct current it is better if the model validated using real small model using low current with low voltage, especially if the domain investigated doesn't have data to validate. With this real model it is easy to change the structure of the materials and acquire data, and also low cost. We design the box using acrylic because it is easy to build, lighter, and cheaper. The dimension of the box is 100 cm x 50 cm x 50 cm (x, y, z). Because this box is different from the real subsurface that doesn't have any bound so the simulation must be built to understand the properties of the box. In this paper we were modeling the subsurface homogenous and layered heterogeneous material. The simulation is accomplished by using finite different methods order one in two dimensions (2D) with boundary using acrylic resistivity. Firstly, the simulation is done using homogenous material and the result is agreed with analytical methods. After that we compute the two parallel layers with different materials. The result shows that the potential distribution between electrodes is distribute to all surface at top, bottom, left, and right.
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