I. Introduction
The evaluation of the earth return impedance of the horizontally arranged parallel conductors is of great significance when the electromagnetic coupling between the earth return circuits is concerned. The earth return impedance is closely related to the induced eddy current in the soil. Generally speaking, the soil can be represented by horizontally stratified multilayer models, which has a great impact the distribution of the induced eddy current. Consequently, it is necessary to take the soil structure into account when evaluating the return impedance.