The ideal numerical simulation of 3D magnetotelluric was restricted by the methodology complexity and the time-consuming calculation. Boundary values, the variation of weighted residual equation, and the hexahedral mesh generation method of finite element are three major causes. A finite element method for 3D magnetotelluric numerical modeling is presented in this paper as a solution for the problem mentioned above. In this algorithm, a hexahedral element coefficient matrix for magnetoelluric finite method is developed, which solves large-scale equations using preconditioned conjugate gradient of the first-type boundary conditions. This algorithm is verified using the homogeneous model, and the positive landform model, as well as the low resistance anomaly model.