The regularities of the amplitudes and phases connections of magnitotelluric (MT) impedance tensor components for 1D, 2D and 3D geoelectrical synthetic models have been considered. The amplitude-phase correction allows to improve the quality of data processing results both for the main and for the additional impedances. It also gives a possibility to suppress biased data for noise pollution data. Recommendations on accuracy rising of determination of tensor impedance components in the MT-data processing have been defined on the base of found regularities. Examples of processing of field MT-data received on the basis of MTU equipment by «Phoenix Geophysics Ltd» (Canada) have been considered.
