The paper deals with the system of cubic B-spline approximation equation is generated by applying cubic B-spline discretization scheme in solving two-point boundary value problems (BVPs). Then, the system will be solved by using Kaudd Accelerated Over Relaxation (KAOR) iterative method. As comparison, the KAOR iterative method also consider with Gauss-Seidel (GS) and Successive Over Relaxation (SOR) on two numerical examples problem to observe the efficiency of these proposed methods are consider. From the numerical results have been recorded, it shows that the KAOR method is a superior method in term number of iteration and computational time.

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