In this paper, investigation has been done in the computer simulation of the electrostatic coupling IBC by using the developed finite-element models, in which a. the incidence and reflection of electronic signal in the upper arm model were analyzed by using the theory of electromagnetic wave; b. the finite-element models of electrostatic coupling IBC were developed by using the electromagnetic analysis package of ANSYS software; c. the signal attenuation of electrostatic coupling IBC were simulated under the conditions of different signal frequencies, electrodes directions, electrodes sizes and transmission distances. Finally, some important conclusions are deduced on the basis of simulation results.