Abstract: The magnetotelluric response to the two dimension structures has been numerically modeled by use of the finite element method.Itcan be concluded that in the two dimension structure area in the North China Plain,rather than the lateral ones,one dimension inversion of longitudinal apparent resistivity plot can provide accurate information on real distribution of deep earth conductivity.The principle of two dimension forward magnetotelluric sounding has been presented,and then derived expression as well as the two profile models following two profiles obtained from magnetotelluric sounding along with other relevant data.The calculation has been carried out for two curves of apparent resistivity corresponding to polarized orientationas well.The two measuring profiles are across the Tangshan seismic zone (Malanyu-Bege-zuang) and NNE-trending tectonic zone partly passing the Beijing area,respectively.