As the operation frequency reaches gigahertz in very deep-submicron designs, the effect of on-chip inductance on circuit performance can no longer beneglected. Therefore, it is desired to extract interconnect impedance and inductance accurately. Most of the previous works on impedance and inductance extraction are based on rectangular discretization which has been shown effective for the classical Manhattan based IC interconnect tructures. As technology advances, however, more general IC interconnect structures, such as the X-based and Y-based interconnect structures, have been introduced or even already in production. Those general interconnect structures allow wires to be routed with non-Manhattan shapes. For the non-Manhattan interconnect structures, rectangular discretization is obviously not sufficient. In this thesis, the author proposes to use the surface integral formulation with triangular discretization to extract impedance and inductance for the general IC interconnect structures. Comparative studies with the famous FastHenry, FastImp, and IE3D programs show that this approach is flexible and effective.