An analytical method for estimating coupling between microstrip lines in arbitrary directions on adjacent layers in multi-layer printed circuit boards is studied: one line is embedded and the other is on the surface layer. Coupling or crosstalk has been estimated by development of a circuit-concept approach based on modified telegrapher's equations of the Agrawal approach instead of the Taylor approach for some computational advantages. Electromagnetic fields from the embedded microstrip line and the microstrip line on the surface can be obtained by using the electric image method for dielectric substrates. To verify the proposed approach, we conducted some experiments and compared the results of our approach with those of measurement and a commercial electromagnetic solver.