Protective relay for transformer operates in general by comparing with the differential current and the restraint current. These kinds of currents are changed on magnitude and phasor during the fault according to winding type and vector group. This paper presents the differential and restraint currents and operational principle of differential protective relay for two-winding and three-winding transformer with graphical mode. It is developed using MATLAB for and educational purpose on engineer related in power system and protection in university and power utility including large factory.