In oil recovery from fractured reservoirs, dynamic spontaneous imbibition (DSI) plays an important role. Conventional equations used for characterizing dynamic spontaneous imbibition neglect the effects of the driving forces acting across the wetting and non-wetting phases which are flowing in opposite directions. Such effects, defined as interfacial coupling effects (ICE), are known to cause a decrease in the calculated flow rate in drainage processes. Moreover, none of the numerical models have considered a variable inlet saturation (S*) for DSI. A new theoretical model has been developed using generalized transport equations to describe dynamic spontaneous imbibition for immiscible two-phase flow processes. The inclusion of interfacial coupling effects provides a more accurate way to describe dynamic spontaneous imbibition. Furthermore, the addition of variable inlet saturation allows one to establish whether the inlet-face saturation (S*) increases from the initial saturation to 1-Sro, or whether it can remain constant and equal to one minus the residual saturation to the non-wetting phase (1-Sro).