In this paper, Couette flow which is a sort of flow system simplified in MEMS is explored mainly. The corresponding mathematical model has been built based on N- S Equation, Fourier’s Law and idea gas state equation. Applying the generalized differential quadrature method (GDQ) , the numerical simulation is made. The new model is verified using the direct simulation of Monte Carlo approach finally. The solutions of two different approaches are analyzed and compared. This model can been used to simulate the gas flow in the slip and transition region. The program of GDQ is simpler than DSMC’s and it’s running cost is much lower. The theoretical model is only able to predict the low speed flowing characteristic when Kn < 1. 2.