The reflection function of magnetotelluric field is quite similar to that of elastic wave field in both the form and physical meaning on condition that the horizontal layered medium is transformed into Goupillaud medium in which the electric-magnetic wave or the elastic wave passes perpendicularly through each layer in equal travel time.Then,the magnetotelluric sounding time section, which is similar to seismic time section, can also be made and interpreted geologically,This method can also be used to interpret the data of 2D magnetotellurk sounding and electric sounding,The computations of the theoretical section models which consist of two layers,three layers and four layers respectively prove this method practical.However,some theoretical and practical problems,such as the problem of how the MT reflection function accuracy is influenced by observation accuracy and computation method,must be further approached.It is therefore necessary to find out new observation and computation methods.It is also necessary to study howto apply some seismic data processing measures for eliminating noise and improving resolution to magnetotelluric data.