Abstract: The finite element method is used for modeling 2-D MT field on a geoelectrical model with continuous variation of conductivity within each block. In the first part of this paper, the calculating formulae of coefficient matrixes in FEM were given. This second part gives the results of calculation for four models. In the FEM, the bi-linear and bi-guadratic interpolations are used respectively. The results of calculation by the FEM are compared with those by the analytic method or the finite difference method, which coincide well each other. The calculation examples show that this method has merits as high accuracy, simple net division and precise simulation.