The reduce the effects of losses, due to the reflection of RF signals from the receiver (connected to circulators) in 5G massive MIMO base station, an N-channel MOSFET have been proposed as a solution. In the proposed model, theoretical relationships between drain current and source current of the Nchannel MOSFET have been used. Simulation experiment has been performed to verify the correctness in operation, consistency, and theoretical relationship between the sources and drain current. The experiment closely monitored the values of drain and source current at different reflection condition under appropriate gate voltage. To monitor these parameters, the peak voltage component of the reflected power at each chosen instance were calculated and its equivalent direct current voltage value was applied to the drain terminal of the MOSFET. This research focuses on examining the consistency of the parameters and theories used for the MOSFET based absorber under different reflection condition from ports of circulators in 5G base stations.