In recent years, the increasing number of wearable devices on human has been witnessed as a trend. These devices can serve for many purposes: personal entertainment, communication, emergency mission, health care supervision, delivery, etc. Sharing information among the devices scattered across the human body requires a body area network (BAN) and body sensor network (BSN). However, implementation of the BAN/BSN with the conventional wireless technologies cannot give optimal result. It is mainly because the high requirements of light weight, miniature, energy efficiency, security, and less electromagnetic interference greatly limit the resources available for the communication modules. The newly developed intra-body communication (IBC) can alleviate most of the mentioned problems. This technique, which employs the human body as a communication channel, could be an innovative networking method for sensors and devices on the human body. In order to encourage the research and development of the IBC, the authors are favorable to lay a better and more formal theoretical foundation on IBC. They propose a multilayer mathematical model using volume conductor theory for galvanic coupling IBC on a human limb with consideration on the inhomogeneous properties of human tissue. By introducing and checking with quasi-static approximation criteria, Maxwell's equations are decoupled and capacitance effect is included to the governing equation for further improvement. Finally, the accuracy and potential of the model are examined from both in vitro and in vivo experimental results.