Using finite element method, the apparent resistivity and phase of the magnetotelluric are response are calculated for two-dimensional inhomogeneities and topography models, and corresponding quasi-section map are presented. Through the analysis and study of distortion curves of simulating models, a number of useful conclusions have been obtained. For a small scale of topography, the characters of the apparent resistivity curves are paralleled with those of static shifts of magnetotelluric sounding. But the characters are more complex for a large one. Finally, using a ratio method, rho _(TE) curves of the topographic model are corrected to a certain extent, but it is not efficient for rho _(TM) curves.
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