It is of great importance to obtain the uniform layer thickness in the multi-layer co-extrusion processes. In the present study, the three-dimensional numerical simulation was carried out using the open source code named OpenFOAM(R) to understand the flow characteristics in the multi-layer die. In this numerical study, Multi-thin-layers were successfully computed depending on the number of repeating units. The generation mechanism for the multi-layer was numerically verified by the flow simulation and visualization in the co-extrusion die using OpenFOAM(R). The results suggested that the multi-layer has a divided and folded mechanism similar to the stretching and folding in the chaotic flow.