Abstract: Tippers are important parameters for the interpretation of airborne magnetotelluric data, and the study on the response characteristics of tippers is of great significance for the data interpretation. This study firstly introduces the basic principle of airborne magnetotelluric and ZTEM airborne magnetotelluric data acquisition system, then simulates the tipper response of the simple abnormal bodies using the three-dimensional finite element method, and finally analyzes the response characteristics of tippers T_x and T_y when the survey lines obliquely intersect with a lithologic interface. As indicated by the results, both T_x and T_y responded to the lithological interface in the case that the survey lines obliquely intersected with a lithologic interface. Meanwhile, the tipper exhibited corresponding laws with the change in the direction of the survey lines in that case. This study further deepens the understanding of the response of tipper to lithologic interfaces and will provide references and guidance for the interpretation of tipper data.