This paper describes equivalent circuit for micro electromechanical system (MEMS) using a type of behavior model for expressing mechanical and electromechanical element within circuit simulation, in order to simulate their dynamic behaviors easily. To fully treat the equivalent circuit as the behavior model, the equivalent interconnection expression for mechanical splice is required. In this work, a new approach has been proposed for converting the system composed of mechanical and electromechanical elements to equivalent circuit expression. This approach consists of substitution of unit equivalent elements and conversion of each equivalent interconnection for mechanical splices. We applied graph theory for equivalent interconnection. With this approach, complex MEMS consisting of a number of transducers and mechanical elements can be easily converted into equivalent circuits. In order to validate this approach, the resonant property of electrostatic comb-drive actuator was simulated using the equivalent circuit generated and measured experimentally. The simulated resonant frequency was in good agreement with the measurement and the admittance characteristics were well described using this circuit with a consideration of coupling capacitances at the comb electrodes. Copyright © 2009 Institute of Electrical Engineers of Japan. Published by John Wiley & Sons, Inc.