Numerical simulation of drag reducing flow by Toms effect is carried out using the equilibrium dumbbell element model proposed by the authors. The drag reduction up to 37% drag reduction rate was reproduced by DNS of 2D channel flow in the previous study. In the present study, new character is added on the model, say, the dumbbell element which simulate a polymer can be cut by the stretching force in the fluid. Simulations of 2D channel flows (Re_□=120-600) are carried out and the drag reduction up to 50% drag reduction rate is reproduced by the modified model.