A new method of numerical solution of equations governing seepage flow, in non-homogeneous and anisotropic media is presented. The formulation is developed in some detail for two dimensional situations. In this, the region is divided into finite elements of triangular shape but of an arbitrary size. To each element different values of the two permeability coefficients and inclination of strata can be assigned at will in the computer program written. The solution is tested against a simple case of anisotropi seepage for which exact values are known and the accuracy obtained is excellent. The method is applied to obtain a solution to a hypothetical problem of some complexity in which the strata inclination varies from point to point together with the various values permeabilities. The method has obviously a general applicability to related problems such as torsion of anisotropic sections, etc. The basic flow theory in anisotropic materials is reviewed.