The main difficulty in simulation of a multilayer flow is enforcement of the different material properties of the two polymers, when an element in the finite element mesh is occupied by more than one polymer. Two different techniques for coextrusion simulation, namely, mesh partitioning technique and level-set method, employ different approach for enforcing different material properties in such elements. In the mesh partitioning technique, the interface between adjacent polymer layers is represented by a mesh of triangular finite elements. This mesh of triangular elements is then used to partition the tetrahedral elements in the die which are intersected by an interface into two different finite elements. Once the elements, which are intersected by an interface, are partitioned into two different elements, different material properties on two sides of the interface can be easily enforced in the simulation. In the level-set method, a scalar variable is initialized to different values at various die entrances. The layer structure in the die is then determined by solving the advection equation for the scalar variable. Depending upon the layer structure employed in the die, one of these two techniques may be more suitable for the flow simulation. In the present work, multilayer flow is simulated in five different coextrusion dies using the mesh partitioning technique as well as by the level-set method. It is found that the layer structure predicted by the mesh partitioning technique is generally more accurate than the corresponding predictions from the level-set method. Level-set method requires that the layers should be arranged in a sequential manner, which is not necessary if the mesh partitioning technique is used. However, the mesh partitioning technique cannot simulate a multilayer flow if an interface between the polymer layers splits into two interfaces, or if two interfaces, which start separately, merge into a single interface in the die.