Abstract: Tipper is very sensitive to the lateral inhomogeneity of the geoelectric structure and can be used to characterize the complex structure. In this paper, based on the three-dimensional complex anomalous body model of magnetotelluric sounding, the formula for calculating the three-dimensional tipper is derived according to the definition of the dump, and three-dimensional anomalous volume models with different combinations are constructed for forward modeling. Forward modeling studies show that the tipper data better reflect the abnormal body boundary, and it is also more accurate to reflect the boundary of several abnormal bodies, whereas the low resistivity body sensitively reflects a high resistance abnormal body. The study of tipper data further explains the characteristics and laws of tipper data and provides a theoretical basis for the application of tipper data.