We simulate the magnetotelluric response to two-dimensional earth topography using finite elements. Linear interpolation of the secondary field parallel to strike over triangular elements allows accurate modeling of inclined resistivity boundaries, including topographic surfaces. To avoid discontinuities in field derivatives or resistivity, care must be taken that the nodal values of the field parallal to strike used to obtain the auxiliary secondary fields are kept within uniform earth media. The nodal locations may be shifted, but the derivatives still are evaluated at the field points of interest. Correct values may be returned at gentle breaks in slope as well as along straight surfaces. The finite-element program is verified by comparison with the analytic transverse magnetic response of a hemicylindrical depression and with Rayleigh scattering and transmission surface results for transverse electric and transverse magnetic polarization. Agreement with the other methods generally is excellent, with the exception of some results of the transmission surface technique (especially the transverse magnetic mode). A result presented shows that placing the H-field sensors horizontally reduces topographic anomalies compared to locating sensors parallel to the slope. Moreover, if earth resistivity increases with elevation, the apparent resistivity is relatively nonanomalous near the base of the topography.

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