Abstract: A new method based on the whole transfer matrix method (WTMM) was proposed.The Riccati transformation and singularity elimination were applied to the whole transfer matrix equation, and the formula of Riccati transfer matrix of coupling element and non-coupling element was derived.This improved method can avoid drawbacks of traditional method,and it is easy to develop a general computer program.Finally,a numerical example was given.The results show that the method is effective and accurate.