This paper suggests the modeling methods of non-uniform substrate resistivity for substrate resistance extraction. Conventional substrate model of uniform resistivity for each substrate layer can cause about 40-80% resistance extraction errors. Though model of simulated doping profile theoretically provides fine accuracy, the doping profile cannot be corrected with measurement results. The stepwise and interpolation models which this paper suggests enable 10% precision of resistance extraction and correction with measured resistance values. We also reveal that the modeling of the surface diffusion also gives large impact for resistance extraction of substrate and well.