In this paper,the vertical axis is treated as one of the principal axes of the two-dimensional, symmetric, anisotropic media,in which the structure strike is an arbitrary included angle with respect to another principal axis. In this condition, the entire region is divided into rectangular elements.For the basic equations of the two-dimensional anisotropic media,a total stiffness matrix is composed reasonably, so the coupled finite element equations can be formed byusing Galerkin's finite element method.By solving these equations for the fieldcomponents at each node and on the basis of MOM-method,author evaluates the auxiliary field components on the earth's surface and obtains MT responses such as tensor impedances and so on. In addition, a numerical calculation test for the model which was used in the related reference is carried out.