The asibility of using the broad-band Magnetotelluric (MT) me­ thod r locating a two-dimensional (2-D) block-like body is studied by means of numerical models. An example of its app licability r locatin g a block-like anomalous body indicates that the sign reversal equency of the tilt angle, or the ellipticity responses of magnetic polarization relates to the depth of the center of the anomalous body, and also to the resistivity contrast of the anomalous body to the host rock, based on the relationship of the few nomograms are developed, that provide a new approach to the interpretation of the magnetic polarization data.