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In this study, we introduce a new cubic B-spline (CBS) approximation method to solve linear two-point boundary value problems (BVPs). This method is based on cubic B-spline basis functions with a new approximation for the second-order derivative. The theoretical new approximation for a second-order derivative and the error analysis have been successfully derived. We found that the second-order new approximation was O(h3) accurate. By using this new second-order approximation, the proposeddoi:10.3390/math9111250 fatcat:c7tkf3bfbrhbrmpw5i4axiyg6q