The theory and numerical technique using boundary elements method (BEM) are given to solve 2-dimensional resistivity problems. Potential distributions from homogeneous resistivity model and layered model are calculated by using BEM for a point source of current injection. The potential distributions of BEM are compared with those of finite difference method (FDM) and finite elements method (FEM). Among the three numerical methods to solve 2-dimensional resistivity problem, it is proved that BEM is more efficient tool than FDM and FEM in consideration of computing storage and time as weU as the accuracy of solutions.