Abstract: Considering the uncertainty of the electrical axis for two-dimensional audo-magnetotelluric (AMT) data processing, an AMT inversion method with the Central impedance tensor was presented. First, we present a calculation expression of the Central impedance tensor in AMT, which can be considered as the arithmetic mean of TE-polarization mode and TM-polarization mode in the two-dimensional geo-electrical model. Second, a least-squares iterative inversion algorithm is established, based on a smoothness-constrained model, and an improved L-curve method is adopted to determine the best regularization parameters. We then test the above inversion method with synthetic data and field data. The test results show that this two-dimensional AMT inversion scheme for the responses of Central impedance is effective and can reconstruct reasonable two-dimensional subsurface resistivity structures. We conclude that the Central impedance tensor is a useful tool for two-dimensional inversion of AMT data.