Up to now, a large number of electrophysiological models have been introduced for simulating the cells. These models are very complicated and they use much time to run. One of most important goals for researchers is to offer a model which has less computational complexity, in the other word, has the minimum number of state variables. In this paper, is introduced a minimal model for cardiac cell which has a minimum number of state variables and It is enable to simulate different features of Action potential, restitution curve for action potential duration (APD) and least Diastolic interval (DI). For validation this model, it is compared to reliable electrophysiological model. At the result, this minimal model (MM) is very simple to simulate restitution, so it is proper to simulate tissue level.