Boundary Element Method (BEM) is widely used in electrocardiographic (ECG) problem. Formulations of these problems based on mathematical and numerical approximations of the known source in heart and the volume conductor that can transfer voltages on the surface of the body. To analyze the electric potentials on body surface or epicardial surface, a set of discrete equations derived from a boundary integral equations need to be solved. Solving these equations means to get the potential distribution eventually. In the process of solving, transfer matrix of discrete equations has received considerable attention, how to get an appropriate transfer matrix is an important issue. This paper found that the direction of normal vector could affect the results when calculating the transfer matrix and presents a method analogous to Mesh Current Method to deal with this direction problem. Several simulations have been carried out to verify the accurate results with the correct direction of normal vector using new method within a torso model given simultaneous epicardial and body surface potential recordings.