There are many approaches to 3D eddy current analysis. Typical methods for the eddy current analysis are the A-ø method and the T-ω method. Both methods require variables in space as well as in a conductor. We have already proposed the T method [1, 2, 3], where a magnetic scalar potential ω is not included and we do not need variables in space. But the method has a disadvantage that a large core memory is needed due to a dense matrix.