This paper presents a two-dimensional horizontal implicit model to general circulation in estuaries and coastal seas. The model is developed in non-orthogonal curvilinear coordinates system, using the Interpolating Matrix Method (IMM), in combination with a technique of multi-domain. In the propose model, the Saint-Venant equations are solved by a splitting-up technique, in the successive steps; convection, diffusion and wave propagation. The ability of the proposed model to deal with full scale nature is illustrated by the interpretation of a dye-tracing experiment in the Gironde estuary.