In this paper，a three-dimensional RC networks model has been developed，and the RC networks has been coded，modeled and simulated based on Matlab and C programming language. The complex permittivity of this model has been calculated. The dielectric properties of RC networks containing 54，144，300，540 and 882 components have been computed. It was found that these properties exhibit the anomalous power law dependence on frequency known as the ‘universal dielectric response’ (UDR). The UDR is stable for RC networks containing 300 or more components. When the capacitor is 100nF，10nF，1nF and 100pF，respectively，the simulation results of normalized complex permittivity versus angular frequency for RC networks containing 540 components have been obtained. The relation between normalized complex permittivity and angular frequency for the RC networks containing 540 components in the ratios 4% R-96% C，7% R-93% C，10% R-90% C，16% R-84% C，33% R-67% C have been simulated. The results show that the UDR in heterogeneous materials can be modelled and simulated by 3-D RC networks，and has non-Debye nature.