The glucose regulatory system in man is a complex system. It is a nonlinear, multiloop, self-regulatory feedback system which exhibits behavior which is often counter-intuitive and which is insensitive to many external interference. The challenge in this work is to employ a model that is “simple, but not too simple” for the students of first medical year with the purpose to help them understand the glucose regulatory system in the human being body by quasi-practical approach based on simulation tool and not my theoretical understanding. This model describes the carbohydrate metabolism, digestion, absorption and fate of intake carbohydrates. The model attempts to reflect the underlying (patho) physiology of insulin action and carbohydrate absorption in quantitative terms such as insulin sensitivity, volume of glucose and insulin distribution and maximal rate of gastric emptying. The model represents the integration of two existing models proposed earlier by Foster et al. (1970) and Lehmann et al. (1992).