This paper proposes the method of switching function implementation using switching function extraction based on graph over finite fields. After we deduce the matrix equation from path number of directional graph, we propose the switching function circuit algorithm, also we propose the code assignment algorithm for nodes which is satisfied the directional graph characteristics with designed circuits. We can implement more optimal switching function compare with former algorithm, also we can design the switching function circuit which have any natural number path through the proposed switching function circuit implementation algorithms. Also the proposed switching function implementation using graph theory over finite fields have decrement number of input-output, circuit construction simplification, increment arithmetic speed and decrement cost etc.