In electromagnetic theory,conductivity and permeability are two important petrophysical parameters.The electromagnetic signal will inevitably be affected by the magnetic properties of the media in MT detection where magnetism is strong.The authors made the numerical simulation of the electromagnetic finite element method with magnetic susceptibility by introducing the magnetic susceptibility parameter into the two-dimensional MT forward theory.Prism model was established for calculation and analysis of the influence of the magnetic susceptibility parameters on the electric field,magnetic field,MT apparent resistivity and phase parameters.The numerical simulation results show that the high magnetic medium results in increasing the electric field,reducing the magnetic field,increasing the apparent resistivity,and complex changes of phase and,with the increase of the magnetic substance or the increase of the magnetization rate,the effect gradually becomes larger.The inversion results of geoelectric model with high magnetic middle layer are good.The results obtained by the authors provide a theoretical basis for the MT work in the high magnetic area and also have a certain significance for conducting the mineral prospecting in "the second space".