This paper presents a mathematical model to explain the phenomenon of tidal energy and the creation of a Matlab/Simulink to illustrate how the tidal current energy system works which is essential in power generation. A thorough explanation of tidal energy, including the science of tidal power, as well as the different operating mode has been discussed in this paper. Various literatures has been reviewed, the method used in this work were adopted from Sir Isaac Newton Famous Law of Gravitation. The derived model were applied in Matlab/Simulink, an output result were analyzed. Based on these result it was argued that tidal current has huge amount of energy that can be extracted and converted to a usable form. Tide can be predicted years in advance, its deployment has several benefits.