Magnetic induction (MI) is an effective technique in emergency through-the-earth communications due to the higher penetration efficiency and lower propagation loss as compared with electromagnetic wave communication. How to cancel the interference between different users and enhance the effectiveness of multi-user transmissions is imperative for the practical application of MI communication. In this paper, we use multi-frequency resonant circuit to establish multiple resonant frequencies for MI communication. The transmissions corresponding to different users operate at different resonant frequencies and multi-user interferences can be naturally mitigated. Numerical results verify our theoretical analyses and show that the proposed system can significantly enhance the performance.