A generalized method for determination of transfer functions of circuits with multi-inputs multi-outputs is introduced. The paper proposes a systematic and efficient formulation for generating the transfer matrix containing transfer functions, necessary to model these kinds of circuits. The modified nodal analysis, whose application is simpler than the state-space analysis, is used in obtaining the system equations. The method is a matrix-based approach. It is suitable for both symbolic manipulation and numeric processes. Furthermore, the frequency domain analysis is realized using the system model. Application examples are included to illustrate the method.