Abstract: It has long been recognized that the presence of complex anisotropy will result in variations in apparent splitting parameters with incoming polarization azimuth,and this will open doors for new work on imaging complex anisotropy structure at depth.In this study,we calculate the apparent parameters(φ,δt) variations as a function of incoming polarization with π/2 based on multiple layers.Compared with the result of SplitLab software,we find that the result calculated in our program is in good agreement with SplitLab on two-layer model,which strongly support our program.In three-layer model,we change the order of the layers and calculate the apparent splitting parameters for each model.We find that the order of the layers strongly effects the apparent splitting parameters(φ,δt),but the period is consistent π/2.Finally,we show real data to display the properties of three-layer;which may help to understand the process of imaging complex anisotropy structure at depth.