The problem of two ellipsoidal inhomogeneities in an infinitely extended isotropic matrix is treated by the equivalent inclusion method. The matrix is subjected to an applied strain field in the form of a polynomial of degree M in the position coordinates xi. The final stress and strain states are calculated for two isotropic ellipsoidal inhomogeneities both in the interior and the exterior (in the matrix) by using a computer program developed. The method can be extended to more than two inhomogeneities.