The magnetic transfer function in the magnetotelluric (MT) method can be re
presented by two simple complex functions that possess special properties i
n 3-D environments. This representation is obtained by means of a complex r
otation matrix applied to the field measurements. One of the resulting func
tions is invariant with respect to relations of the coordinate system and i
s closely related to the traditional concept known as tipper. The magnitude
and phase of this new representation are invariant in a 3-D earth and unam
biguously reduce to the corresponding formulas for 2-D cases. With these pr
operties. the proposed representation overcomes the existing limitations of
the current definition of the tipper. In the second complex function, the
traditional concepts of rotation angle and skew appear naturally in the fun
ction's real and imaginary parts, respectively. We test the new representat
ion using the response of a 3-D model. The results are compared with those
obtained using current definitions.