Subdivision algorithm (Stationary or Non-stationary) is one of the most active and exciting research topics in wavelet analysis and applied mathematical theory. In multidimensional non-stationary situation, its limit functions are both compactly supported and infinitely differentiable. Also, these limit functions can serve as the scaling functions to generate the multidimensional non-stationary orthogonal or biorthogonal semi-multiresolution analysis (Semi-MRAs). The spectral approximation property of multidimensional non-stationary biorthogonal Semi-MRAs is considered in this paper. Based on nonstationary subdivision scheme and its limit scaling functions, it is shown that the multidimensional nonstationary biorthogonal Semi-MRAs have spectral approximation order $r$ in Sobolev space $H^s({\mathbb R}^d)$, for all $r\geq s\geq 0$.