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The equivalent single conductor (ESC) model provides an efficient way for transient simulation of complex multi-walled carbon nanotube (MWCNT) interconnects. In this paper, the validity and accuracy of the ESC model of MWCNT are investigated when the impacts of intershell tunneling conductance and imperfect contact resistance are considered. Both the voltage distribution and terminal response are compared with the multiconductor circuit (MCC) model. Some discussions based on the numerical results of single and coupled MWCNT interconnects are given.